{"data":{"id":"us-ky/krs-138.680","jurisdiction":"us-ky","citation":"KRS 138.680","heading":"Records required to be kept.","body":"(1) Every licensee shall maintain complete records on all motor vehicles, by type,\noperating on Kentucky highways, weight and number of axles, mileage records and\nrecords of all purchases, use, and other dispositions of gasoline and special fuels.\nSuch records , together with manifests of lading, invoices, and other papers\npertaining to gasoline or special fuels consumption, shall be retained for a period of\nfive (5) years and shall be made available to the Transportation Cabinet upon\nrequest for examination.\n(2) If any licensee fails or refuses upon request to furnish any information to the\nTransportation Cabinet concerning an audit, assessment, or verification of tax\ninformation, the cabinet may make an estimate of the licensee's tax due and issue an\nassessment against the licensee based upon the estimated tax due. Such assessment\nmay be used by the cabinet in any legal proceeding for collection of the tax. The\ncabinet may, at any subsequent proceeding, require the taxpayer to file any reports\nor additional information it deems necessary.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55053","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:30Z","sha256":"ce2d293cccdf09e8d9f4e6efcab6f85a08605e9385547a632c872b1cb92464f6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.675","next":"us-ky/krs-138.685"},"notice":"GroundRules: Original legal text. Not legal advice."}