{"data":{"id":"us-ky/krs-281.820","jurisdiction":"us-ky","citation":"KRS 281.820","heading":"Accounts and records for tax and regulation purposes.","body":"The department may require any motor carrier to keep within this state, subject to\ninspection at all reasonable times by the department, such books of account or other\nrecords as are reasonably necessary to enable the department to obtain full information at\nall times regarding the amounts due from such operator in fees or taxes and in order to\nregulate the motor carrier's operation. The books and records shall be at all times open to\ninspection by, but shall not be kept or retained by, the department.","path":["KRS Chapter 281"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44176","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:34Z","sha256":"707d54345eaf52318249462a5bf01c103ed37e0b5bad6695146571de1354355d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-281.818","next":"us-ky/krs-281.825"},"notice":"GroundRules: Original legal text. Not legal advice."}