220.737 Amounts less than $1.—
(1) The department may by regulation provide that if a total amount of less than $1 is payable, refundable, or creditable, such amount either may be disregarded or shall be disregarded if it is less than 50 cents and increased to $1 if it is 50 cents or more.
(2) The department may by regulation provide that any amount which is required to be shown or reported on any return or other document required under this chapter shall, if such amount is not a whole dollar, be increased to the nearest whole dollar when the fractional part of a dollar is 50 cents or more and decreased to the nearest whole dollar when the fractional part of a dollar is less than 50 cents.
History.—s. 19, ch. 71-359; s. 59, ch. 91-112.
Note.—Former s. 214.22.
Section: Previous 220.711 220.713 220.715 220.717 220.719 220.721 220.723 220.725 220.727 220.731 220.733 220.735 220.737 220.739 NextLast modified: September 23, 2016