§ 301.6313-1. Fractional parts of a cent.
51 words·~1 min read·
/us/cfr/t26/s§ 301.6313-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the payment of any tax 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 one cent. Fractional parts of a cent shall not be disregarded in the computation of taxes.