Every taxpayer who claims credit under this article 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; and t (6) The date it was disposed of or otherwise ceased to be qualified property.
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