Ky. Rev. Stat. § 136.560

Current through 2024 Ky. Acts ch.225

Section 136.560 - Recordkeeping procedures and retention

(1) Every financial institution shall keep records, receipts, invoices, and other pertinent papers in the form as the department may require.

(2) Every financial institution that files the returns required under KRS 136.545 shall keep records for not less than six (6) years from the making of records unless the department in writing authorizes their destruction at an earlier date.

KRS 136.560

Effective:6/20/2005
Amended 2005, Ky. Acts ch. 85, sec. 336, effective6/20/2005. -- Created 1996, Ky. Acts ch. 254, sec. 14, effective 7/15/1996.