{"data":{"id":"us-ky/krs-142.125","jurisdiction":"us-ky","citation":"KRS 142.125","heading":"Recordkeeping.","body":"(1) Each retailer shall keep records, receipts, invoices, and other pertinent papers in the\nform that the department requires.\n(2) Each retailer who files the returns required by KRS 142.115 shall keep records for\nnot less than four (4) years from the making of the records, unless the department in\nwriting authorizes their destruction at an earlier date.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45432","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"d0026a9685aec75764e4f808c44ea6e95e8e016aedbaddb90a08b9c32ca8de62","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.120","next":"us-ky/krs-142.130"},"notice":"GroundRules: Original legal text. Not legal advice."}