Indiana Code - Labor and Safety - Title 22, Section 22-4-10-2

Fractional part of cent

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.)

Last modified: May 27, 2006