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.