West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10-5K
Fractional parts of a cent
Official textcode.wvlegislature.gov
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¢.
Source: view the official text
In this chapter (40 sections)
- 11-10-1 · Legislative findings
- 11-10-2 · Short title; arrangement and classification
- 11-10-3 · Application of this article
- 11-10-4 · Definitions
- 11-10-5 · General power; regulations and forms
- 11-10-5A · Investigations
- 11-10-5AA · Confidentiality of information obtained during…
- 11-10-5B · Subpoena and subpoena duces tecum
- 11-10-5BB · Applying lottery prizes to tax liabilities
- 11-10-5C · Returns by Tax Commissioner
- 11-10-5CC · Disclosure of certain tax information to Commissioner of…
- 11-10-5D · Confidentiality and disclosure of returns and return…
- 11-10-5DD · Disclosure of certain tax information pursuant to written…
- 11-10-5E · Service of notice
- 11-10-5EE · Limitations on claiming credits and rebates; rulemaking
- 11-10-5F · Timely filing and paying
- 11-10-5G · Time for performance of acts where last day falls on…
- 11-10-5H · Enforcement proceedings
- 11-10-5I · Enforcement powers
- 11-10-5J · Liability for taxes withheld or collected
- 11-10-5K · Fractional parts of a cent
- 11-10-5L · Payment of estimated tax
- 11-10-5M · Overpayment of installments
- 11-10-5N · Payment by commercially acceptable means
- 11-10-5O · Notice of fiduciary relationship
- 11-10-5P · Effective date of amendments
- 11-10-5Q · Settlement agreements and compromises
- 11-10-5R · Technical assistance advisories
- 11-10-5S · Disclosure of certain taxpayer information
- 11-10-5T · Payment by electronic fund transfers
- 11-10-5U · Disclosure of persons making retail sales of tobacco products
- 11-10-5V · Disclosure of tax information to the treasurer for return,…
- 11-10-5W · Confidentiality and disclosure of information set forth in…
- 11-10-5X · Waiver of derivative tax, interest and penalty imposed on…
- 11-10-5Y · Disclosure of return information to Consolidated Public…
- 11-10-5Z · Electronic filing for certain persons
- 11-10-6 · Mathematical or clerical errors; collection of balance due on…
- 11-10-7 · Assessment
- 11-10-7A · Abatement
- 11-10-7B · Abatement of interest attributable to errors and by tax…