45 IAC 2.2-2-5
45 IAC 2.2-2-5 Fractions rounded to next additional cent
Cite as Ind. Admin. Code tit. 45, r. 2.2-2-5
Sec. 5. If the tax, computed under Reg. 6-2.5-2-2(a)(010) [45 IAC 2.2-2-3], results in a fraction of one-half cent ($.005)
or more, the amount of the tax shall be rounded to the next additional cent.