WVC 11 - 13 - 3 C
§11-13-3c. Tax credit for business investment and jobs
(a) There shall be allowed as a credit against the tax imposed
by this article, the amount determined under article thirteen-c of
this chapter, relating to tax credit for business investment and
(b) The tax commissioner shall prescribe such regulations as
he deems necessary to carry out the purposes of this section and
article thirteen-c of this chapter.