63-113. REPORTING WHOLE DOLLAR AMOUNTS. The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared or maintained by the state tax commission may express any dollar amount rounded to the nearest whole dollar.
History:
[63-113, added 1997, ch. 20, sec. 1, p. 30.]