Statutes, codes, and regulations
Kentucky Revised Statutes
Title 11 - REVENUE AND TAXATIONChapter 131 - DEPARTMENT OF REVENUE
GENERAL PROVISIONS
Section 131.185 - Period for which records to be preserved

Ky. Rev. Stat. § 131.185

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Current through 2024 Ky. Acts ch.225
Section 131.185 - Period for which records to be preserved

Income tax returns shall be kept for five (5) years; primary accounting records of tax payments, seven (7) years; and records containing all data of motor vehicle registration, three (3) years. Records of the department which are not required by this section or other statutory provisions to be preserved for a fixed period may be kept or disposed of according to the discretion of the department.

KRS 131.185

Effective:6/20/2005
Amended 2005, Ky. Acts ch. 85, sec. 125, effective6/20/2005. -- Amended 1992 Ky. Acts ch. 88, sec. 1, effective 7/14/1992. -- Amended 1950 Ky. Acts ch. 75, sec. 1. -- Created 1942 Ky. Acts ch. 144, sec. 3.