§11-13BB-9. Identification of investment credit property.
     Every taxpayer who claims credit under this article shall maintain sufficient records to establish the following facts for each item of certified eligible safety property:

     (1) Its identity;

     (2) Its actual or reasonably determined cost;

     (3) Its straight-line depreciation life;

     (4) The month and taxable year in which it was placed in service;

     (5) The amount of credit taken; and

     (6) The date it was disposed of or otherwise ceased to be actively and directly used in a coal mine in this state.