{"data":{"id":"us-wv/w.-va.-code-11-13c-10","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13C-10","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 qualified 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 qualified property.","path":["CHAPTER 11. TAXATION.","ARTICLE 13C. BUSINESS INVESTMENT AND JOBS EXPANSION TAX CREDIT."],"source_url":"https://code.wvlegislature.gov/11-13C-10/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:42Z","sha256":"17d06d3da539856502f9ebd651dc920030fa34158da3aa564588ee32874f218b","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13c-9","next":"us-wv/w.-va.-code-11-13c-11"},"notice":"GroundRules: Original legal text. Not legal advice."}