West Virginia Code
Article 13KK. West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers
§11-13KK-8. Identification of Investment Credit Property

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:
(1) Its identity;
(2) Its actual or reasonably determined cost;
(3) Its straight-line depreciation life;
(4) The month and taxable year in which it was placed in service;
(5) The amount of credit taken;
(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
(7) Amounts and dates of federal excise tax paid.

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