26 U.S.C. § 6313Chapter 64
§6313. Fractional parts of a cent
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§6313. Fractional parts of a cent
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.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "not payable by stamp" after "title".
Last amended: December 31, 2024
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