(1) Each retailer shall keep records, receipts, invoices, and other pertinent papers in the form that the department requires.
(2) Each retailer who files the returns required by KRS § 142.115 shall keep records for not less than four (4) years from the making of the records, unless the department in writing authorizes their destruction at an earlier date.

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Effective: January 1, 2017
History: Created 2016 Ky. Acts ch. 111, sec. 21, effective January 1, 2017.