Ky. Rev. Stat. § 143A.130

Current through 2024 Ky. Acts ch.225

Section 143A.130 - Taxpayer required to keep records

(1) Every taxpayer liable for the reporting or payment of the taxes levied by KRS 143A. 020 shall keep such records, receipts, invoices, and other pertinent papers in such form as the department may require.

(2) Every such taxpayer shall keep such records for not less than four (4) years from the making of such records unless the department in writing sooner authorizes their destruction.

KRS 143A.130

Effective:6/20/2005
Amended 2005, Ky. Acts ch. 85, sec. 552, effective6/20/2005. -- Created 1980 Ky. Acts ch. 392, sec. 13, effective 6/1/1980.