Contributions of Less Than $2.00 Disregarded

Section 2790 Section 2790.15  Contributions of Less Than $2.00 Disregarded If, at any time, the total amount payable with respect to a quarter, including any contributions, payments in lieu of contributions, interest or penalties is less than $2.00, that amount shall be disregarded.  For experience rating and certification purposes, amounts disregarded pursuant to this Section shall be considered as paid.