{"data":{"id":"us-va/va.-code-60.2-517","jurisdiction":"us-va","citation":"Va. Code § 60.2-517","heading":"How fractional part of cent computed","body":"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.","path":["Title 60.2. UNEMPLOYMENT COMPENSATION","Chapter 5. TAXATION","Article 2. EMPLOYER REPORTING REQUIREMENTS"],"source_url":"https://law.lis.virginia.gov/vacode/60.2-517/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:54Z","sha256":"fe1368833f33a1d40d8a24590c580e040b987fb38c74400c13f13c3b067572ea","source_id":"us-va","stale":true,"prev":"us-va/va.-code-60.2-516","next":"us-va/va.-code-60.2-518"},"notice":"GroundRules: Original legal text. Not legal advice."}