§ 6313. Fractional parts of a cent

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

§ 6313. Fractional parts of a cent

In the payment of any tax imposed by this title, 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 1 cent.

(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “not payable by stamp” after “title”.

This document does not substitute reading the official United States Code published by the Office of the Law Revision Counsel. We assume no responsibility for any inaccuracies resulting from the conversion to this format.