{"data":{"id":"us-wv/w.-va.-code-11-1a-6","jurisdiction":"us-wv","citation":"W. Va. Code § 11-1A-6","heading":"Supplemental information required to be filed.","body":"Every person required to file a tax return under the provisions of article thirteen, twenty-one or twenty-four of this chapter for the period ending on December 31, 1982, or for income received or to be received during the calendar year 1983, shall file a copy of a depreciation schedule included in a federal or state tax return for income taxation for the taxpayer's tax year ending on or after June 1, 1982, or if the person did not prepare a depreciation schedule for such return or elects not to disclose the schedule from the tax return, a schedule showing property on which a deduction for depreciation could be claimed against gross or adjusted gross income received or receivable in the selected year, including a brief description of such property, its basis and, to the extent the taxpayer elects, any accumulated depreciation the taxpayer could have claimed in such year and prior years.","path":["CHAPTER 11. TAXATION.","ARTICLE 1A. APPRAISAL OF PROPERTY."],"source_url":"https://code.wvlegislature.gov/11-1A-6/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:19Z","sha256":"136a37f1975f32bdd788538cb0af6785ae5c74275ad6b8b535a9c1731c473f19","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-1a-5","next":"us-wv/w.-va.-code-11-1a-7"},"notice":"GroundRules: Original legal text. Not legal advice."}