{"data":{"id":"us-wv/w.-va.-code-11-13oo-7","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13OO-7","heading":"Identification of repair and recovery efforts.","body":"Every taxpayer who claims a credit under this article shall maintain sufficient records to reasonably establish the value of the claimed expenditures for repair and recovery efforts giving rise to the tax credit authorized by this article.","path":["CHAPTER 11. TAXATION.","ARTICLE 13OO. TAX CREDIT FOR DISASTER REPAIR AND RECOVERY EFFORT EXPENDITURES."],"source_url":"https://code.wvlegislature.gov/11-13OO-7/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:51Z","sha256":"b4853db39b6e73271e1b93ae68f43c7b1c654f203f22033bff6aa1016c7c086e","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13oo-6","next":"us-wv/w.-va.-code-11-13oo-8"},"notice":"GroundRules: Original legal text. Not legal advice."}