{"data":{"id":"us-wv/w.-va.-code-11-13bb-9","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13BB-9","heading":"Identification of investment credit property.","body":"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:\n(1) Its identity;\n(2) Its actual or reasonably determined cost;\n(3) Its straight-line depreciation life;\n(4) The month and taxable year in which it was placed in service;\n(5) The amount of credit taken; and\n(6) The date it was disposed of or otherwise ceased to be actively and directly used in a coal mine in this state.","path":["CHAPTER 11. TAXATION.","ARTICLE 13BB. WEST VIRGINIA INNOVATIVE MINE SAFETY TECHNOLOGY TAX CREDIT ACT."],"source_url":"https://code.wvlegislature.gov/11-13BB-9/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:48Z","sha256":"62c7a918810349065dbcc6f761689680b265d9a34921d8cf65774c43a75e110e","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13bb-8","next":"us-wv/w.-va.-code-11-13bb-10"},"notice":"GroundRules: Original legal text. Not legal advice."}