Kentucky Administrative Regulations (Last Updated: August 1, 2016) |
TITLE 103. FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE |
Chapter 40. Selective Excise Tax; Alcoholic Beverages |
103 KAR 40:010. Maintaining records
Latest version.
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Section 1. All records of trafficking in alcoholic beverages must be maintained on the immediate premises of the licensee for a period of at least three (3) years. (CH-9; 1 Ky.R. 709; eff. 5-14-1975; TAm eff. 5-20-2009; TAm eff. 6-28-2016.)
Notation
RELATES TO: KRS 244.150
STATUTORY AUTHORITY: KRS 131.130(1)
NECESSITY, FUNCTION, AND CONFORMITY: This administrative regulation is authorized by KRS 244.150 and specifies the length of time that records must be maintained on the premises.