745.16 TAX CREDIT FOR INDUSTRIAL EXPANSION; REGULATIONS.
   (a)   There shall be allowed as a credit against tax imposed by this article the amount determined under West Virginia Code Article 11-13C, relating to tax credit for industrial expansion.
   (b)   The Director of Finance shall prescribe such regulations as may be necessary to carry out the purposes of this section and the above cited State law as it may be applicable within the City. (10-11-83)