§11-13gG-11. §11-13GG-11. Identification of investment credit property.

Every taxpayer who claims credit under §11-13GG-1 et seq. of this code shall maintain sufficient records to establish the following facts for each item of qualified property:

1. (1) Its identity;
2. (2) Its actual or reasonably determined cost;
3. (3) Its straight-line depreciation life;
4. (4) The month and taxable year in which it was placed in service;
5. (5) The amount of credit taken; and
6. (6) The date it was disposed of or otherwise ceased to be use as qualified property in the downstream natural gas manufacturing facility of the taxpayer.