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WEST VIRGINIA CODE
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WVC 11 - 13 C- 10 §11-13C-10. 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 qualified 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 qualified property.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
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