Records to be kept by provider -- Length of time of retention
Known as the Kentucky Tourism, Meeting, and Convention Marketing Act
The act spans §§ 142–142 (66 sections).
Effective: June 20, 2005 History: Amended 2005 Ky
(1) Every provider shall keep records, receipts, invoices, and other pertinent papers in the form as the department may require.
(2) Every provider who files the returns required under KRS 142.323 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.
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.