20 CFR · Employees' Benefits
§ 345.117 — When fractional part of cent may be disregarded.
20 CFR § 345.117
TitleTitle 20: Employees' BenefitsPartPart 345: Employers' Contributions and Contribution Reports
SourceeCFR (current through Apr 3, 2026)
This text of 20 C.F.R. § 345.117 (When fractional part of cent may be disregarded.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
20 C.F.R. § 345.117 (2026).
Text
§ 345.117 When fractional part of cent may be disregarded.
In the payment of employers' contributions to the Board 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.
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Nearby Sections
11
§ 345.112
Final contribution reports.§ 345.113
Execution of contribution reports.§ 345.116
Payment of contributions.§ 345.118
Adjustments.§ 345.119
Refunds.§ 345.121
Jeopardy assessment.§ 345.122
Interest.Cite This Page — Counsel Stack
Bluebook (online)
20 C.F.R. § 345.117, Counsel Stack Legal Research, https://law.counselstack.com/cfr/20/345/345.117.