§ 6313 - Fractional parts of a cent

CHAPTER 64— COLLECTION › Subchapter B— Receipt of Payment

In the payment of any tax imposed by this title, 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.

Notes

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “not payable by stamp” after “title”.