W. Va. Code § 11-10-5k

Current through 2024 First Special Session

Section 11-10-5k - Fractional parts of a cent

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 one cent.

W. Va. Code § 11-10-5k