West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21D - Residential Solar Energy Tax Credit
Section 110-21D-7 - Documentation

7.1. The taxpayer shall maintain documentation to substantiate that the system meets the required criteria and to substantiate the cost of the system. The credit may be denied upon failure to provide sufficient documentation.

7.2. A taxpayer is not required to attach a SCRR certification to the return on which the credit is claimed, but should maintain it to document eligibility of the solar energy system for the credit.