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WEST VIRGINIA CODE
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WVC 11 - 10 - 5 K §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.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
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