(e) Third party verification -(1) Generally speaking. In the example of a great taxpayer that makes an enthusiastic election not as much as section 48(a)(15)(C)(ii)(II) to alleviate any qualified assets that is element of a selected brush hydrogen design studio while the time assets to possess reason for the newest point forty-eight credit, the fresh new taxpayer need certainly to obtain a yearly verification declaration to the taxable seasons where in fact the election below point forty-eight(a)(15)(C)(ii)(II) is made for the new business as well as for every taxable season afterwards inside the recapture months specified during the paragraph (f)(3) of the point. The brand new taxpayer must submit the fresh new yearly verification declaration as the an enthusiastic accessory towards the Form 3468, Money Borrowing, otherwise any replacement function(s), on taxable year where in actuality the election less than point forty eight(a)(15)(C)(ii)(II) is made for the latest studio. […]