KRS 281.820: Accounts and records for tax and regulation purposes.

The department may require any motor carrier to keep within this state, subject to

inspection at all reasonable times by the department, such books of account or other

records as are reasonably necessary to enable the department to obtain full information at

all times regarding the amounts due from such operator in fees or taxes and in order to

regulate the motor carrier's operation. The books and records shall be at all times open to

inspection by, but shall not be kept or retained by, the department.