(e) 3rd party verification -(1) In general. In the example of a taxpayer which makes a keen election not as much as point forty eight(a)(15)(C)(ii)(II) to alleviate one licensed property that is section of a designated brush hydrogen design facility just like the opportunity possessions having reason for the fresh new point 48 credit, the newest taxpayer need certainly to get an annual verification report with the nonexempt 12 months in which the election lower than area forty eight(a)(15)(C)(ii)(II) is made for the latest facility and for for every nonexempt 12 months after that from inside the recapture several months specified when you look at the part (f)(3) for the part.