{"data":{"id":"us-ky/krs-234.360","jurisdiction":"us-ky","citation":"KRS 234.360","heading":"Records that are required to be kept.","body":"(1) Every liquefied petroleum gas motor fuel dealer licensee shall maintain complete\nrecords of inventories, purchases, sales, use and other dispositions of liquefied\npetroleum gas. Such records, together with manifests of lading, invoices,\ncorrespondence, and other papers pertaining to liquefied petroleum gas motor fuel\nshall be retained for a minimum of two (2) years, and if requested by the\ndepartment, shall be made available for examination by the department.\n(2) Where storage of liquefied petroleum gas is for multiple uses, and where the\nnumber of gallons taxable of liquefied petroleum gas motor fuel is determined by\nthe liquefied petroleum gas motor fuel dealer and/or the liquefied petroleum gas\nmotor fuel user -seller, based on the best estimate possible f rom mileage and\nefficiency records available, all mileage and efficiency records of such motor\nvehicle must be retained for a minimum period of two (2) years, and, if requested by\nthe department, shall be made available for examination by the department.","path":["KRS Chapter 234"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=11031","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:49Z","sha256":"5d9a8338774d8912fa1811a6a3aab44c6591654d3c83c881a4574f2e4efa25db","source_id":"us-ky","stale":false,"prev":"us-ky/krs-234.350","next":"us-ky/krs-234.370"},"notice":"GroundRules: Original legal text. Not legal advice."}