KRS 341.825: Right to copy books and records.

(1) If a levy has been made or is about to be made on any property or right to property,

any person having custody or control of any books or records containing evidence

or statements relating to the property or right to property subject to levy shall, on

demand of the secretary or his delegate, exhibit such books or records to the

secretary or his duly authorized representative.

(2) The secretary or his delegate may make copies of such books or records at the

cabinet's expense.