# Ind. Code § 22-4-10-2: Fractional part of cent

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-2

## Section

- **Citation:** Ind. Code § 22-4-10-2
- **Heading:** Fractional part of cent
- **Jurisdiction:** Indiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Indiana Code / Title 22 / Article 4 / Chapter 10 / Section 22-4-10-2

## 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.

## Nearby sections

- [Ind. Code § 22-4-10-1 Payments; time; amounts instead of contributions; election; interest and penalties; joint applications](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-1.md)
- [Ind. Code § 22-4-10-2 Fractional part of cent](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-2.md)
- [Ind. Code § 22-4-10-3 Rates](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-3.md)
- [Ind. Code § 22-4-10-4 Experience accounts; separate accounts](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-4.md)
- [Ind. Code § 22-4-10-4.3 Recalculation of experience rating](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-4.3.md)
- [Ind. Code § 22-4-10-4.5 Employer surcharge; interest payment on state advances from federal unemployment account](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-4.5.md)
- [Ind. Code § 22-4-10-4.6 Unemployment insurance solvency fund; establishment; investment; interest; nonreverting](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-4.6.md)
- [Ind. Code § 22-4-10-5 Voluntary payments](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-5.md)
- [Ind. Code § 22-4-10-5.5 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-5.5.md)
- [Ind. Code § 22-4-10-6 Successor employers](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-6.md)
- [Ind. Code § 22-4-10-7 Successor employers; experience account; benefits; discrepancy in experience accounts](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-7.md)
- [Ind. Code § 22-4-10-7.3 Successor and predecessor employers; reports; transfer](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-7.3.md)
- [Ind. Code § 22-4-10-8 Indiana directory of hires and rehires](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-8.md)
- [Ind. Code § 22-4-10-9 Employing units; eligibility for separate accounts](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-2. Check the current official text before relying on it. Not legal advice.