{"data":{"id":"us-wv/w.-va.-code-11-10-5k","jurisdiction":"us-wv","citation":"W. Va. Code § 11-10-5k","heading":"Fractional parts of a cent.","body":"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¢.","path":["CHAPTER 11. TAXATION.","ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT."],"source_url":"https://code.wvlegislature.gov/11-10-5K/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:27Z","sha256":"3295e0f9842f964879fc81850c87581c9a3dc1cc3043ffc306552419ed7a4e55","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-10-5j","next":"us-wv/w.-va.-code-11-10-5l"},"notice":"GroundRules: Original legal text. Not legal advice."}