Statutes, codes, and regulations
Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 40 - Selective Excise Tax; Alcoholic Beverages
Section 103 KAR 40:010 - Maintaining records

103 Ky. Admin. Regs. 40:010

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Current through Register Vol. 51, No. 5, November 1, 2024
Section 103 KAR 40:010 - Maintaining records

RELATES TO: KRS 244.150

NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations for the administration and enforcement of Kentucky tax laws. This administrative regulation, under the authority of KRS 244.150, specifies the length of time that records must be accessible.

Section 1. All records of a licensee trafficking in alcoholic beverages shall be accessible upon demand for inspection by agents of the Department of Revenue for a period of at least four (4) years.

103 KAR 40:010

CH-9; 1 Ky.R. 709; eff. 5-14-1975; TAm eff. 5-20-2009; TAm eff. 6-28-2016; Crt eff. 1-28-2020; 46 Ky.R. 1601,2227; eff. 5-5-2020.

STATUTORY AUTHORITY: KRS 131.130, 244.150