West Virginia Code Section 11-10-5K

CHAPTER 11. TAXATION.

ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.

§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 1¢.

Previous§11-10-5j. Liability for taxes withheld or collected.

§11-10-5k. Fractional parts of a cent.

Next§11-10-5l. Payment of estimated tax.

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West Virginia Code

CHAPTER 11. TAXATION.

§11-10-5k. Fractional parts of a cent.

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