North Dakota § 57-38-75 Rounding

North Dakota Statutes

§ 57-38-75 — Rounding

North Dakota § 57-38-75

Title 57Taxation

Ch. 57-38Income Tax

This text of North Dakota § 57-38-75 (Rounding) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-38-75 (2026).

Text

With respect to any amount required to be shown on any return, form, statement, or other
document required to be filed with the tax commissioner and for purposes of amounts in tax
tables prescribed under subsection 12 of section 57-38-30.3 and subsection 3 of section
57-38-59, the amount may be rounded to the nearest dollar. The cents must be disregarded if
the cents amount to less than one-half dollar. If the cents amount to one-half dollar or more, the
amount must be increased to the next whole dollar.

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With respect to any amount required to be shown on any return, form, statement, or other
document required to be filed with the tax commissioner and for purposes of amounts in tax
tables prescribed under subsection 12 of section 57-38-30.3 and subsection 3 of section
57-38-59, the amount may be rounded to the nearest dollar. The cents must be disregarded if
the cents amount to less than one-half dollar. If the cents amount to one-half dollar or more, the
amount must be increased to the next whole dollar.