Kentucky Statutes 143A.130 – Taxpayer required to keep records
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(1) Every taxpayer liable for the reporting or payment of the taxes levied by KRS
143A.020 shall keep such records, receipts, invoices, and other pertinent papers in such form as the department may require.
(2) Every such taxpayer shall keep such records for not less than four (4) years from the making of such records unless the department in writing sooner authorizes their destruction.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 552, effective June 20, 2005. — Created
1980 Ky. Acts ch. 392, sec. 13, effective June 1, 1980.
143A.020 shall keep such records, receipts, invoices, and other pertinent papers in such form as the department may require.
Terms Used In Kentucky Statutes 143A.130
- Department: means the Department of Revenue. See Kentucky Statutes 143A.010
(2) Every such taxpayer shall keep such records for not less than four (4) years from the making of such records unless the department in writing sooner authorizes their destruction.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 552, effective June 20, 2005. — Created
1980 Ky. Acts ch. 392, sec. 13, effective June 1, 1980.