{"data":{"id":"us-ky/krs-138.300","jurisdiction":"us-ky","citation":"KRS 138.300","heading":"Duty to make returns, pay tax, and keep and permit examination of","body":"records for tax purposes.\nNo dealer or other person shall fail or refuse to make the returns and pay the tax\nprescribed by KRS 138.220 to 138.280, or refuse to permit the Department of Revenue or\nits representatives appointed by the commissioner of the Department of Revenue in\nwriting to examine his records, papers, files and equipment pertaining to the taxable\nbusiness. No person shall make an incomplete, false or fraudulent return, or do or attempt\nto do anything to avoid a full disclosure of the amount of business done or to avoid the\npayment of the whole or any part of the tax or penalties due. No person shall fail to keep\nand preserve records of gasoline and special fuel manufactured , transported, received,\nused, sold or delivered or to make reports as required by KRS 138.230 to 138.280.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28709","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"18b7fde098e2bdfbfcaa176e6a4b086f60ba8f7dd424a3544cc38916895a0064","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.290","next":"us-ky/krs-138.310"},"notice":"GroundRules: Original legal text. Not legal advice."}