# 27 C.F.R. § 70.62 (2026): Fractional parts of a cent

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_62

## Section

- **Citation:** 27 C.F.R. § 70.62 (2026)
- **Heading:** Fractional parts of a cent
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 70: PROCEDURE AND ADMINISTRATION / Subpart D: Collection of Excise and Special (Occupational) Tax / § 70.62: § 70.62   Fractional parts of a cent.

## Text

In the payment of any tax, 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 one cent. Fractional parts of a cent shall not be disregarded in the computation of taxes.
(26 U.S.C. 6313)
[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF-301, 55 FR 47606, Nov. 14, 1990]

## Nearby sections

- [27 C.F.R. § 70.51 (2026) § 70.51   Collection authority.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_51.md)
- [27 C.F.R. § 70.52 (2026) § 70.52   Signature presumed authentic.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_52.md)
- [27 C.F.R. § 70.61 (2026) § 70.61   Payment by check or money order.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_61.md)
- [27 C.F.R. § 70.62 (2026) § 70.62   Fractional parts of a cent.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_62.md)
- [27 C.F.R. § 70.63 (2026) § 70.63   Computations on returns or other documents.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_63.md)
- [27 C.F.R. § 70.64 (2026) § 70.64   Receipt for taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_64.md)
- [27 C.F.R. § 70.65 (2026) § 70.65   Use of commercial banks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_65.md)
- [27 C.F.R. § 70.71 (2026) § 70.71   Assessment authority.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_71.md)
- [27 C.F.R. § 70.72 (2026) § 70.72   Method of assessment.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_72.md)
- [27 C.F.R. § 70.73 (2026) § 70.73   Supplemental assessments.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_73.md)
- [27 C.F.R. § 70.74 (2026) § 70.74   Request for prompt assessment.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_74.md)
- [27 C.F.R. § 70.75 (2026) § 70.75   Jeopardy assessment of alcohol, tobacco, and firearms taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_75.md)
- [27 C.F.R. § 70.76 (2026) § 70.76   Stay of collection of jeopardy assessment; bond to stay collection.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_76.md)
- [27 C.F.R. § 70.77 (2026) § 70.77   Collection of jeopardy assessment; stay of sale of seized property pending court decision.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_77.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_62. Check the current official text before relying on it. Not legal advice.