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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 20 - Employees' Benefits |
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Chapter II - Railroad Retirement Board |
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SubChapter C - Regulations Under the Railroad Unemployment Insurance Act |
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Part 345 - Employers' Contributions and Contribution Reports |
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Subpart B - Reporting and Collecting Contributions |
§ 345.117 - When fractional part of cent may be disregarded.
Latest version.
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§ 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.