142.125 Recordkeeping

KentuckyStatutes

Ask Donna

How this section applies to your facts.

KY Code › Title XI › Chapter 142 › Section 142.125

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

142.125 Recordkeeping.

(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.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.