KRS 131.185 — Period for which records to be preserved

Income tax returns shall be kept for five (5) years; primary accounting records of tax
payments, seven (7) years; and records containing all data of motor vehicle registration,
three (3) years. Records of the department which are not required by this secti on or other
statutory provisions to be preserved for a fixed period may be kept or disposed of
according to the discretion of the department.