Ky. Rev. Stat. » Chapter 136
Kentucky Revised Statutes

Ky. Rev. Stat. § 136.560 (2026)

Recordkeeping procedures and retention

✓ current as of May 2026
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(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. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 336, effective June 20, 2005. -- Created 1996 Ky. Acts ch. 254, sec. 14, effective July 15, 1996.

Notes of Decisions
Cited in 1 case, 2010–2010 · leading case: Commonwealth Fin. & Admin. Cabinet Dep't of Revenue v. Lexington-Fayette Urban Cnty. Gov't, 349 S.W.3d 926 (Ky. Ct. App. 2010).
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Commonwealth Fin. & Admin. Cabinet Dep't of Revenue v. Lexington-Fayette Urban Cnty. Gov't, 349 S.W.3d 926 (Ky. Ct. App. 2010). “Interpreting the term “base revenue” in KRS 136.560(3) using what we find to be the plain meaning of the words chosen by the General Assembly, we conclude that the.”
— Ky. Rev. Stat. § 136.560(3) — 1 case
Commonwealth Fin. & Admin. Cabinet Dep't of Revenue v. Lexington-Fayette Urban Cnty. Gov't, 349 S.W.3d 926 (Ky. Ct. App. 2010). “Interpreting the term “base revenue” in KRS 136.560(3) using what we find to be the plain meaning of the words chosen by the General Assembly, we conclude that the.”
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