KRS 138.680: Records required to be kept.

(1) Every licensee shall maintain complete records on all motor vehicles, by type,

operating on Kentucky highways, weight and number of axles, mileage records and

records of all purchases, use, and other dispositions of gasoline and special fuels.

Such records , together with manifests of lading, invoices, and other papers

pertaining to gasoline or special fuels consumption, shall be retained for a period of

five (5) years and shall be made available to the Transportation Cabinet upon

request for examination.

(2) If any licensee fails or refuses upon request to furnish any information to the

Transportation Cabinet concerning an audit, assessment, or verification of tax

information, the cabinet may make an estimate of the licensee's tax due and issue an

assessment against the licensee based upon the estimated tax due. Such assessment

may be used by the cabinet in any legal proceeding for collection of the tax. The

cabinet may, at any subsequent proceeding, require the taxpayer to file any reports

or additional information it deems necessary.