{"data":{"id":"us-ky/krs-138.347","jurisdiction":"us-ky","citation":"KRS 138.347","heading":"Records of dealers and holders of refund permits.","body":"(1) Each licensed gasoline and special fuel dealer shall, in accordance with the\ndepartment's requirements, keep at his principal place of business in this state a\ncomplete record of all such gasoline and special fuel sold by him under gasoline\nrefund invoices provided for in KRS 138.351, which records shall give the date of\neach such sale, the number of gallons sold, the name of the person to whom sold\nand the sale price.\n(2) Every person to whom a refund permit has been issued under KRS 138.345 shall, in\naccordance with the department's requirements, keep at his residence or principal\nplace of business in this state a record of each purchase of gasoline and special fuel\nfrom a licensed dealer or the dealer's authorized agent, the number of gallons\npurchased, the name of the seller, and the date of purchase.\n(3) The records required to be kept under subsections (1) and (2) of this section shall at\nall reasonable hours be subject to inspection by the department or by any person\nduly authorized by it. Such records  shall be preserved and shall not be destroyed\nuntil five (5) years after the date the gasoline and special fuel to which they relate\nwas sold and purchased.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28721","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"58861a0d6ff650cd8269013c39280de8fc28422406c7a3c8b2fddacd0df2d6e9","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.346","next":"us-ky/krs-138.348"},"notice":"GroundRules: Original legal text. Not legal advice."}