W. Va. Code R. § 110-21D-7
Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-21D-7 - Documentation7.1. The taxpayer shall maintain documentation to substantiate that the system meets the required criteria and to substantiate the cost of the system. The credit may be denied upon failure to provide sufficient documentation.7.2. A taxpayer is not required to attach a SCRR certification to the return on which the credit is claimed, but should maintain it to document eligibility of the solar energy system for the credit.W. Va. Code R. § 110-21D-7