Fractional part of cent

Ind. Code § 22-4-10-2
in effect
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Sec. 2. 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/22Fetched: 10/17/2026
Ind. Code § 22-4-10-2 — Fractional part of cent | Indiana Code (Aug. 2026 snapshot) | Corpus