20 CFR 345.117: When fractional part of cent may be disregarded.
Where this section sits in the code
- Title 20—Employees' Benefits
- CHAPTER II—RAILROAD RETIREMENT BOARD
- SUBCHAPTER C—REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT
- PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
- Subpart B—Reporting and Collecting Contributions
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.
Collected 2026-08-27T02:24:45Z. Source file · JSON