West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-10-5k: Fractional parts of a cent.

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Where this section sits in the code

CHAPTER 11. TAXATION.
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.

In the payment of any tax administered by this article, 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 1¢.

Collected 2026-09-06T00:21:27Z. Source file · JSON

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