Section 11-13BB-9 - Identification of investment credit propertyEvery taxpayer who claims credit under this article shall maintain sufficient records to establish the following facts for each item of certified eligible safety property:
(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; and(6) The date it was disposed of or otherwise ceased to be actively and directly used in a coal mine in this state.Added by 2011 Acts, ch. 166 (HB 2955), eff. 6/16/2011.