West Virginia Code Section 11-13OO-7

CHAPTER 11. TAXATION.

ARTICLE 13OO. TAX CREDIT FOR DISASTER REPAIR AND RECOVERY EFFORT EXPENDITURES.

§11-13OO-7. Identification of repair and recovery efforts.

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.

Previous§11-13OO-6. Transfer of tax credit to successors.

§11-13OO-7. Identification of repair and recovery efforts.

Next§11-13PP-8. Rulemaking.

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West Virginia Code

CHAPTER 11. TAXATION.

§11-13OO-7. Identification of repair and recovery efforts.

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Bill History For §11-13OO-7