{"data":{"id":"us-ky/krs-131.185","jurisdiction":"us-ky","citation":"KRS 131.185","heading":"Period for which records to be preserved.","body":"Income tax returns shall be kept for five (5) years; primary accounting records of tax\npayments, seven (7) years; and records containing all data of motor vehicle registration,\nthree (3) years. Records of the department which are not required by this secti on or other\nstatutory provisions to be preserved for a fixed period may be kept or disposed of\naccording to the discretion of the department.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28119","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"d3b7b0fbc3d93094b1c6778f91542191236f22caaccf5676d35b20b20725d836","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.183","next":"us-ky/krs-131.190"},"notice":"GroundRules: Original legal text. Not legal advice."}