KRS 234.360: Records that are required to be kept.

(1) Every liquefied petroleum gas motor fuel dealer licensee shall maintain complete

records of inventories, purchases, sales, use and other dispositions of liquefied

petroleum gas. Such records, together with manifests of lading, invoices,

correspondence, and other papers pertaining to liquefied petroleum gas motor fuel

shall be retained for a minimum of two (2) years, and if requested by the

department, shall be made available for examination by the department.

(2) Where storage of liquefied petroleum gas is for multiple uses, and where the

number of gallons taxable of liquefied petroleum gas motor fuel is determined by

the liquefied petroleum gas motor fuel dealer and/or the liquefied petroleum gas

motor fuel user -seller, based on the best estimate possible f rom mileage and

efficiency records available, all mileage and efficiency records of such motor

vehicle must be retained for a minimum period of two (2) years, and, if requested by

the department, shall be made available for examination by the department.