§ 11-13gg-11

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) 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(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.