{"identifier":"/us/usc/t26/s6313","title":26,"num":"\u00a7\u202f6313.","heading":"Fractional parts of a cent","text":"\u00a7\u202f6313.\nFractional parts of a cent\nIn the payment of any tax imposed by this title, 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 1 cent.","url":"https://projectusc.org/usc/t26/s6313.html","content":[{"t":"sec","id":"/us/usc/t26/s6313","children":[{"t":"num","text":"\u00a7\u202f6313."},{"t":"heading","text":"Fractional parts of a cent"},{"t":"content","text":"\n","children":[{"t":"p","text":"In the payment of any tax imposed by this title, 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 1 cent.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}