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27 CFR §70.62

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
In the payment of any tax, 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.