22-4-10-2. Fractional part of cent

IN Code § 22-4-10-2 (2019) (N/A)
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Sec. 2. In the payment of any contribution, a fractional part of a cent shall be disregarded unless it amounts to one-half cent (1/2 cent) or more, in which case it shall be increased to one cent (1 cent).

Formerly: Acts 1947, c.208, s.1002.