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2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 64 - COLLECTION
Subchapter B - Receipt of Payment
Sec. 6313 - Fractional parts of a cent

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Metadata
Publication TitleUnited States Code, 2000 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
CHAPTER 64 - COLLECTION
Subchapter B - Receipt of Payment
Sec. 6313 - Fractional parts of a cent
Containssection 6313
Date2003
Laws in Effect as of DateJanuary 19, 2004
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94-455, title XIX, §1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.
Statutes at Large Reference90 Stat. 1825
Public Law ReferencesPublic Law 94-455

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§6313. Fractional parts of a cent

In the payment of any tax imposed by this title, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, §1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)

Amendments

1976—Pub. L. 94–455 struck out “not payable by stamp” after “title”.

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