In the payment of any contributions or any departmental administrative contingency assessment a fractional part of a cent must be disregarded unless it amounts to one-half cent or more, in which case it must be increased by one cent.
HISTORY: 1962 Code Section 68-186; 1952 Code Section 68-186; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1986 Act No. 362, Section 7, eff April 3, 1986; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 1986 amendment added "or employment security administrative contingency assessment" and made grammatical changes.
The 2010 amendment substituted "any departmental" for "employment security" and "by" for "to".