KRS 393A.600: Failure of person examined to retain records.

If a person subject to examination under KRS 393A.560 does not retain the records

required by KRS 393A.250, the administrator may determine the value of property due

using a reasonable method of estimation based on all information available to the

administrator, including extrapolation and use of statistical sampling when appropriate

and necessary, consistent with examination procedures and standards adopted under KRS

393A.570.