{"data":{"id":"us-wv/w.-va.-code-11-13gg-11","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13GG-11","heading":"Identification of investment credit property.","body":"Every taxpayer who claims credit under §11-13GG-1 et seq. of this code 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 use as qualified property in the downstream natural gas manufacturing facility of the taxpayer.","path":["CHAPTER 11. TAXATION.","ARTICLE 13GG. DOWNSTREAM NATURAL GAS MANUFACTURING INVESTMENT TAX CREDIT OF 2020."],"source_url":"https://code.wvlegislature.gov/11-13GG-11/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:49Z","sha256":"5abe7eb5bf17d061cca8109569a439ee7e6b99f638ed8e46eed926d742c92ae8","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13gg-10","next":"us-wv/w.-va.-code-11-13gg-12"},"notice":"GroundRules: Original legal text. Not legal advice."}