W. Va. Code § 11-10-5k – Fractional parts of a cent. | Midpage
§ 11-10-5k
W. Va. Code § 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¢.