KRS 142.341 — Records to be kept by provider -- Length of time of retention

(1) Every provider shall keep records, receipts, invoices, and other pertinent papers in
the form as the department may require.
(2) Every provider who files the returns required under KRS 142.323 shall keep records
for not less than six (6) years from the mak ing of records unless the department in
writing authorizes their destruction at an earlier date.