§ 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.

History

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

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