State Codes and Statutes

Statutes > Kentucky > 143A00 > 130

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143A.130 Taxpayer required to keep records. (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 <br>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 <br>destruction. Effective: June 20, 2005 <br>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.

State Codes and Statutes

Statutes > Kentucky > 143A00 > 130

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143A.130 Taxpayer required to keep records. (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 <br>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 <br>destruction. Effective: June 20, 2005 <br>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.

State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 143A00 > 130

Download pdf
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143A.130 Taxpayer required to keep records. (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 <br>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 <br>destruction. Effective: June 20, 2005 <br>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.