Kentucky Statutes 142.341 – Records to be kept by provider — Length of time of retention
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(1) Every provider shall keep records, receipts, invoices, and other pertinent papers in the form as the department may require.
(2) Every provider who files the returns required under KRS § 142.323 shall keep records for not less than six (6) years from the making of records unless the department in writing authorizes their destruction at an earlier date.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 530, effective June 20, 2005. — Created
1994 Ky. Acts ch. 512, sec. 108, effective July 15, 1994.
(2) Every provider who files the returns required under KRS § 142.323 shall keep records for not less than six (6) years from the making of records unless the department in writing authorizes their destruction at an earlier date.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 530, effective June 20, 2005. — Created
1994 Ky. Acts ch. 512, sec. 108, effective July 15, 1994.