There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 21A. UNEMPLOYMENT COMPENSATION
ARTICLE 5. EMPLOYER COVERAGE AND RESPONSIBILITY.
§21A-5-15. Fractions of cents.
§21A-5-15. Fractions of cents. In any payment, a fractional part of a cent shall be disregarded unless it amount to one-half cent or more, in which case, it shall be increased to one cent.
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