Indiana Statutes

§ 22-4-10-2 — Fractional part of cent

Indiana·Art. 4 UNEMPLOYMENT COMPENSATION SYSTEM·Ch. 10 Employer Contributions
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.

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