Fractional parts of a cent

  1. Law
  2. US Virgin Islands Code
  3. Taxation and Finance
  4. Miscellaneous Internal Revenue Taxes
  5. Procedure and Administration
  6. Collection
  7. Receipt of Payment
  8. Fractional parts of a cent

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In the payment of any internal revenue tax imposed by this title or the Virgin Islands income tax law not payable by stamp, 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 1 cent.


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