{"data":{"id":"us-ky/krs-138.230","jurisdiction":"us-ky","citation":"KRS 138.230","heading":"Dealer's records.","body":"Every dealer receiving gasoline or special fuel in this state shall keep, and preserve for\nfive (5) years, an accurate record of all receipts and of all production, refining,\nmanufacture, compounding, use, sale, distribution and delivery of gasoline and sp ecial\nfuel, together with invoices, bills of lading and other pertinent records and papers\nrequired by the Department of Revenue. Every person purchasing gasoline or special fuel\nfrom a dealer for resale shall keep, and preserve for a period of five (5) ye ars, a record of\nall such gasoline or special fuel so purchased and sold or used, and the amount of tax paid\nto the dealers as part of the purchase price, together with delivery tickets, invoices, bills\nof lading and such other records as the department shall require.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28702","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"92aa1599d3971ee970f0e0bade60e740467936689ba07ebffc098c9d27d50a0a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.228","next":"us-ky/krs-138.240"},"notice":"GroundRules: Original legal text. Not legal advice."}