Regulations last checked for updates: Nov 22, 2024

Title 20 - Employees' Benefits last revised: Sep 30, 2024
All TitlesTitle 20Chapter IIPart 345Subpart B - Subpart B—Reporting and Collecting Contributions
View all text of Subpart B [§ 345.110 - § 345.126]
§ 345.117 - When fractional part of cent may be disregarded.

In the payment of employers' contributions to the Board 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 one cent.

authority: 45 U.S.C. 362(l)
source: 61 FR 20072, May 3, 1996, unless otherwise noted.
cite as: 20 CFR 345.117
© 2014 CustomsMobile | Disclaimer | Privacy | About