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2006 Code of Virginia § 60.2-517 - How fractional part of cent computed
60.2-517. How fractional part of cent computed.
In the payment of any such taxes, a fractional part of a cent shall bedisregarded, unless it amounts to one-half cent or more, in which case itshall be increased to one cent.
(Code 1950, 60-66; 1968, c. 738, 60.1-78; 1986, c. 480.)
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