Fractional part of cent
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Indiana Code › Title 22 › Article 4 › Chapter 10 › Section 22-4-10-2
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
Sec. 2. In the payment of any contribution, a fractional part of a cent shall be disregarded unless it amounts to one-half cent (1/2 cent) or more, in which case it shall be increased to one cent (1 cent).
Formerly: Acts 1947, c.208, s.1002.
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