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¢.
W. Va. Code § 21A-5-15
Fractions of cents
Known as the Unemployment Compensation Law
The act spans §§ 21A-10-1 to 21A-9-9a (265 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.