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.