2018 Kentucky Revised Statutes
CHAPTER 136 - CORPORATION AND UTILITY TAXES
.628 Record retention.

Universal Citation: KY Rev Stat § 136.628 (2018)

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136.628 Record retention. Every provider shall keep records, receipts, invoices, and other pertinent papers in a form required by the department 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. Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 102, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.
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