(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 City Clerk shall prescribe such regulations as may be necessary to carry out the purposes of this section in accord with any applicable regulations of the State Tax Commissioner promulgated pursuant to the provisions of West Virginia Code 11-13-3c.
(1975 Code Sec. 10-79)