KRS 136.560 — Recordkeeping procedures and retention

(1) Every financial institution shall keep records, receipts, invoices, and other pertinent
papers in the form as the department may require.
(2) Every financial institution that files the returns required under KRS 136.545 shall
keep records for not less than six (6) years from the making of records unless the
department in writing authorizes their destruction at an earlier date.