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Code of Virginia

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Code of Virginia
Title 60.2. Unemployment Compensation
Chapter 5. Taxation
1/15/2025

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

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.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.