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Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 60.2-517: How fractional part of cent computed

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Where this section sits in the code
  1. Title 60.2. UNEMPLOYMENT COMPENSATION
  2. Chapter 5. TAXATION
  3. Article 2. EMPLOYER REPORTING REQUIREMENTS

In the payment of any such taxes, a fractional part of a cent shall be disregarded, unless it amounts to one-half cent or more, in which case it shall be increased to one cent.Code 1950, § 60-66; 1968, c. 738, § 60.1-78; 1986, c. 480.

Collected 2026-09-04T15:17:54Z. Source file · JSON

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