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138.230 Dealer's records.

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138.230 Dealer's records. Every dealer receiving gasoline or special fuel in this state shall keep, and preserve for <br>five (5) years, an accurate record of all receipts and of all production, refining, <br>manufacture, compounding, use, sale, distribution and delivery of gasoline and special <br>fuel, together with invoices, bills of lading and other pertinent records and papers <br>required by the Department of Revenue. Every person purchasing gasoline or special fuel <br>from a dealer for resale shall keep, and preserve for a period of five (5) years, a record of <br>all such gasoline or special fuel so purchased and sold or used, and the amount of tax paid <br>to the dealers as part of the purchase price, together with delivery tickets, invoices, bills <br>of lading and such other records as the department shall require. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 357, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 4, effective August 1, 1988. -- Recodified 1942 Ky. Acts <br>ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281g-4.