63-113 — REPORTING WHOLE DOLLAR AMOUNTS


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    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.