CODE OF VIRGINIA

HOW FRACTIONAL PART OF CENT COMPUTED (§ 60.2-517)

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.

HISTORY: Code 1950, § 60-66; 1968, c. 738, § 60.1-78; 1986, c. 480.