Statutes > Virginia Statutes > Title 60.2 - UNEMPLOYMENT COMPENSATION. > Chapter 5 - Taxation (60.2-500 thru 60.2-538) > 60.2-517 - How fractional part of cent computed.

60.2-517 - How fractional part of cent computed.

§ 60.2-517. How fractional part of cent computed.

In the payment of any such taxes, a fractional part of a cent shall bedisregarded, unless it amounts to one-half cent or more, in which case itshall be increased to one cent.

(Code 1950, § 60-66; 1968, c. 738, § 60.1-78; 1986, c. 480.)