{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-517.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-517.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-517.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-517.html"}],"law_id":69851,"edition_id":1,"section_id":69851,"structure_id":13053,"section_number":"60.2-517","catch_line":"How fractional part of cent computed","history":"Code 1950, \u00a7 60-66; 1968, c. 738, \u00a7 60.1-78; 1986, c. 480.","full_text":"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.","order_by":null,"text":{"0":{"id":252419,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13053,"edition_id":1,"name":"Employer Reporting Requirements","identifier":"2","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267685,"object_type":"structure","relational_id":13053,"identifier":"2","token":"60.2\/5\/2","url":"\/60.2\/5\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13052,"edition_id":1,"name":"Taxation","identifier":"5","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267633,"object_type":"structure","relational_id":13052,"identifier":"5","token":"60.2\/5","url":"\/60.2\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12883,"edition_id":1,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267273,"object_type":"structure","relational_id":12883,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54110,"structure_id":13053,"section_number":"60.2-511","catch_line":"How and when taxes payable","url":"\/60.2-511\/","token":"60.2\/5\/2\/60.2-511","metadata":false},{"id":76377,"structure_id":13053,"section_number":"60.2-512","catch_line":"Requiring payroll and tax reports and payment of taxes","url":"\/60.2-512\/","token":"60.2\/5\/2\/60.2-512","metadata":false},{"id":68193,"structure_id":13053,"section_number":"60.2-513","catch_line":"Failure of employing unit to file reports; assessment and amount of penalty","url":"\/60.2-513\/","token":"60.2\/5\/2\/60.2-513","metadata":false},{"id":87035,"structure_id":13053,"section_number":"60.2-514","catch_line":"Limitation on proceeding to establish liability for taxes","url":"\/60.2-514\/","token":"60.2\/5\/2\/60.2-514","metadata":false},{"id":67512,"structure_id":13053,"section_number":"60.2-515","catch_line":"Amount of taxes; increase of rate","url":"\/60.2-515\/","token":"60.2\/5\/2\/60.2-515","metadata":false},{"id":57934,"structure_id":13053,"section_number":"60.2-516","catch_line":"Taxes and payments in lieu of taxes not deducted from wages","url":"\/60.2-516\/","token":"60.2\/5\/2\/60.2-516","metadata":false},{"id":69851,"structure_id":13053,"section_number":"60.2-517","catch_line":"How fractional part of cent computed","url":"\/60.2-517\/","token":"60.2\/5\/2\/60.2-517","metadata":false},{"id":76208,"structure_id":13053,"section_number":"60.2-518","catch_line":"False statements, etc., by employing units; failure to furnish reports, etc","url":"\/60.2-518\/","token":"60.2\/5\/2\/60.2-518","metadata":false}],"previous_section":{"id":57934,"structure_id":13053,"section_number":"60.2-516","catch_line":"Taxes and payments in lieu of taxes not deducted from wages","url":"\/60.2-516\/","token":"60.2\/5\/2\/60.2-516","metadata":false},"next_section":{"id":76208,"structure_id":13053,"section_number":"60.2-518","catch_line":"False statements, etc., by employing units; failure to furnish reports, etc","url":"\/60.2-518\/","token":"60.2\/5\/2\/60.2-518","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-517\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1968, chapter 738; in 1986, chapter 480.<\/p>","references":false,"refers_to":false,"permalink":{"id":267711,"object_type":"law","relational_id":69851,"identifier":"60.2-517","token":"60.2\/5\/2\/60.2-517","url":"\/60.2-517\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-517\/","token":"60.2\/5\/2\/60.2-517","dublin_core":{"Title":"How fractional part of cent computed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-517","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>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.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nHOW FRACTIONAL PART OF CENT COMPUTED (\u00a7 60.2-517)\n\nIn the payment of any such taxes, a fractional part of a cent shall be\ndisregarded, unless it amounts to one-half cent or more, in which case it shall\nbe increased to one cent.\n\nHISTORY: Code 1950, \u00a7 60-66; 1968, c. 738, \u00a7 60.1-78; 1986, c. 480.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}