WVC 11 - 13 - 30
§11-13-30. Tax credit for coal coking facilities; regulations.
(a) Effective the first day of July, one thousand nine hundred
eighty-seven, notwithstanding any provisions of this code to the
contrary, any company granted a reduced rate loan pursuant to
section seven, article two, chapter five-b of this code shall be
allowed a credit against the tax imposed by this article for a
period of five years from the date the reduced rate loan is issued.
(b) The tax commissioner may prescribe such regulations as may
be necessary to carry out the purposes of this section.