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 1¢.
Structure West Virginia Code
Chapter 21A. Unemployment Compensation
Article 5. Employer Coverage and Responsibility
§21A-5-2. Termination of Coverage
§21A-5-3. Voluntary Coverage; Elective Coverage by Political Subdivisions
§21A-5-3a. Financing Benefits Paid to Employees of Nonprofit Organizations
§21A-5-3c. Designating Method of Financing
§21A-5-4. Required Payments; Failure to Make Required Payments; Criminal Penalties
§21A-5-5. Rate of Contribution
§21A-5-6. Payments to Be Pooled in Fund
§21A-5-7. Joint and Separate Accounts
§21A-5-10a. Optional Assessments on Employers and Employees
§21A-5-10b. Transfer of Business
§21A-5-10c. Special Rules Regarding Transfers of Experience and Assignment of Rates
§21A-5-14. Deduction of Payments From Wages Prohibited
§21A-5-16. Collection of Payments
§21A-5-17. Interest and Rate on Past-Due Payments; Penalties for Late Payment and Reporting
§21A-5-17a. Summary Assessments
§21A-5-17b. Comity in Collection of Past-Due Payments and Overpayments