{"data":{"id":"us-ky/krs-143a.130","jurisdiction":"us-ky","citation":"KRS 143A.130","heading":"Taxpayer required to keep records.","body":"(1) Every taxpayer liable for the reporting or payment of the taxes levied by KRS\n143A.020 shall keep such records, receipts, invoices, and other pertinent papers in\nsuch form as the department may require.\n(2) Every such taxpayer shall keep such records for not less than four (4) years from the\nmaking of such records unless the department in writing sooner authorizes their\ndestruction.","path":["KRS Chapter 143A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29267","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:37Z","sha256":"198fefa5e689e8e017313d3617a220688e240019b750877e9e11169fdc02aa12","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143a.120","next":"us-ky/krs-143a.140"},"notice":"GroundRules: Original legal text. Not legal advice."}