(a) There shall be allowed as a credit against the tax imposed by this article for the taxable year the amount determined under articles thirteen-c, thirteen-d and thirteen-e of this chapter relating respectively to:(1) The tax credit for business investment and jobs expansion;(2) The tax credit for industrial expansion and revitalization and eligible research and development projects; and(3) The tax credit for coal loading facilities.(b) The Tax Commissioner shall prescribe such regulations as he deems necessary to carry out the purposes of this section and articles thirteen-c, thirteen-d and thirteen-e of this chapter.(c) This provision shall take effect on July 1, 1987.
West Virginia Legal Code