Indiana Statutes
§ 6-8.1-6-4.5 — Rounding to nearest whole dollar
Indiana § 6-8.1-6-4.5
This text of Indiana § 6-8.1-6-4.5 (Rounding to nearest whole dollar) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-8.1-6-4.5 (2026).
Text
5. A taxpayer that is required under IC 6-3-4-1 to file a return shall round to the nearest whole dollar an amount or item reported on the return. The following apply if an amount or item is rounded:
(1)An amount or item of at least fifty cents ($0.50) must be
rounded up to the nearest whole dollar.
(2)An amount or item of less than fifty cents ($0.50) must be
rounded down to the nearest whole dollar.
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Legislative History
As added by P.L.119-1998, SEC.17. Amended by
P.L.182-2009(ss), SEC.252.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-8.1-6-4.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-6-4.5.