Title 103 | Chapter 018 | Regulation 090
SUPERSEDED
This document is no longer current.
103 KAR 18:090.Payroll records.
Section 1.
Maintain Records. Every employer required to deduct and withhold the tax shall keep employee withholding exemption certificates and records showing the number of persons employed during the year whose wages are subject to withholding, the periods of employment and the amounts and dates of payment to such persons. No specific form for such records has been prescribed by the department. Records required by this administrative regulation shall be maintained for a period of at least four (4) years after the date the withholding return is filed or date tax withheld by the employer is paid, whichever is later.HISTORY: (IW-9; 1 Ky.R. 330; eff. 2-5-1975; TAm eff. 6-22-2017; TAm eff. 7-16-2018.)
103 KAR 18:090.Payroll records.
Section 1.
Maintain Records. Every employer required to deduct and withhold the tax shall keep employee withholding exemption certificates and records showing the number of persons employed during the year whose wages are subject to withholding, the periods of employment and the amounts and dates of payment to such persons. No specific form for such records has been prescribed by the department. Records required by this administrative regulation shall be maintained for a period of at least four (4) years after the date the withholding return is filed or date tax withheld by the employer is paid, whichever is later.HISTORY: (IW-9; 1 Ky.R. 330; eff. 2-5-1975; TAm eff. 6-22-2017; TAm eff. 7-16-2018.)