KRS 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.