may permit or require rounding.

By regulation or instruction, the secretary may permit or require rounding to the nearest whole dollar of an amount due pursuant to the Income Tax Act [Chapter 7, Article 2 NMSA 1978] or the Corporate Income and Franchise Tax Act [Chapter 7, Article 2A NMSA 1978];, and to the nearest five cents ($.05) of an amount due pursuant to all other taxes administered by the department pursuant to Section 7-1-2 NMSA 1978.