West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13C - Business Investment And Jobs Expansion Tax Credit, Corporation Headquarters Relocation Tax Credit, Sma
Section 110-13C-10 - Identification of investment credit property
Universal Citation: 110 WV Code of State Rules 110-13C-10
Current through Register Vol. XLI, No. 38, September 20, 2024
Every taxpayer who claims credit under W. Va. Code '11-13C et seq. shall maintain sufficient records to establish the following facts for each item of qualified property:
10.1. Its identity;
10.2. Its actual or reasonably determined cost;
10.3. Its straight-line depreciation life;
10.4. The month and taxable year in which it was placed in service;
10.5. The amount of credit taken; and
10.6. The date it was disposed of or otherwise ceased to be qualified property.
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