{"data":{"id":"us-wv/w.-va.-code-11-13ee-8","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13EE-8","heading":"Identification of capital investment property.","body":"Every taxpayer who claims credit under this article shall maintain sufficient records to establish the following facts for each item of qualified investment property:\n(1) Its identity;\n(2) Its actual or reasonably determined cost;\n(3) Its useful life for federal income tax purposes;\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 investment property.","path":["CHAPTER 11. TAXATION.","ARTICLE 13EE. COAL SEVERANCE TAX REBATE."],"source_url":"https://code.wvlegislature.gov/11-13EE-8/","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":"16fc4f21075e3543131459a10910071c6c2ebcf9717d9b15be88a991c6933b47","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13ee-7","next":"us-wv/w.-va.-code-11-13ee-9"},"notice":"GroundRules: Original legal text. Not legal advice."}