{"data":{"id":"us-wv/w.-va.-code-11-13kk-8","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13KK-8","heading":"Identification of investment credit property.","body":"Every taxpayer who claims credit under §11-13KK-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;\n(6) The date it was disposed of or otherwise ceased to be used as qualified property in the small arms and ammunition manufacturing facility of the taxpayer; and\n(7) Amounts and dates of federal excise tax paid.","path":["CHAPTER 11. TAXATION.","ARTICLE 13KK. WEST VIRGINIA TAX CREDIT FOR FEDERAL EXCISE TAX IMPOSED UPON SMALL ARMS AND AMMUNITION MANUFACTURERS."],"source_url":"https://code.wvlegislature.gov/11-13KK-8/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:50Z","sha256":"702f9ec2e96dd5eca5bf6ba1053704b4ac214b6ecb572bc7012271aa0acf48ef","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13kk-7","next":"us-wv/w.-va.-code-11-13kk-9"},"notice":"GroundRules: Original legal text. Not legal advice."}