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.
Fractional parts of a cent
33 V.I.C. § 1012 — under Collection.
33 V.I.C. § 1012