KRS 138.230 — Dealer's records

Every dealer receiving gasoline or special fuel in this state shall keep, and preserve for
five (5) years, an accurate record of all receipts and of all production, refining,
manufacture, compounding, use, sale, distribution and delivery of gasoline and sp ecial
fuel, together with invoices, bills of lading and other pertinent records and papers
required by the Department of Revenue. Every person purchasing gasoline or special fuel
from a dealer for resale shall keep, and preserve for a period of five (5) ye ars, a record of
all such gasoline or special fuel so purchased and sold or used, and the amount of tax paid
to the dealers as part of the purchase price, together with delivery tickets, invoices, bills
of lading and such other records as the department shall require.