Statutes > Kentucky Statutes > CHAPTER 143A NATURAL RESOURCES SEVERANCE AND PROCESSING TAXES > 143A.130 Taxpayer required to keep records.

143A.130 Taxpayer required to keep records.

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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.