Code of Virginia § 60.2-517. How fractional part of cent computed.
46 words·~1 min read·
/va/title-60-2/chapter-5/60-2-517·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the payment of any such taxes, 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.
Code 1950, § 60-66; 1968, c. 738, § 60.1-78; 1986, c. 480.