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.