Code · Kentucky · Chapter 136 — Corporation and utility taxes

136.560 Recordkeeping procedures and retention.

60 words·~1 min read·/ky/chapter-136/136-560

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.