26 USC § 6313
Fractional parts of a cent
through Public Law 119-27, except Public Law 119-21
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".
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
