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Email: Chapter 11, Article 10, Section 5K

§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¢.

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West Virginia Code

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Email: Chapter 11, Article 10, Section 5K

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