(a) Converts a motor vehicle that is presently registered in West Virginia to operate:
(1) Exclusively on an alternative fuel as defined in subdivision (a), section two of this article; or
(2) In a dual fuel mode, as defined in paragraph (6), subdivision (a), section two of this article; or
(b) Purchases from an original equipment manufacturer or an after-market conversion facility a new dedicated or dually fueled alternative-fuel motor vehicle for which the taxpayer then obtains a valid West Virginia registration.
(c) The credit provided in this article is not available to and may not be claimed by any taxpayer under any obligation pursuant to any federal or state law, policy or regulation to convert to the use of alternative fuels for any motor vehicle.