Every taxpayer who claims a rebate pursuant to the provisions of this article shall maintain sufficient records to establish the following facts for each item of qualified investment property:
(1) Its identity;
(2) Its actual or reasonably determined cost;
(3) Its useful life for federal income tax purposes;
(4) The month and taxable year in which it was placed in service;
(5) The amount of rebate claimed; and
(6) The date it was disposed of or otherwise ceased to be qualified capital investment property.