{"data":{"id":"us-la/rs-47-287.625","jurisdiction":"us-la","citation":"RS 47:287.625","heading":"Computations on returns or other documents","body":"A. Amounts shown on Department of Revenue forms. The secretary is authorized to provide, with respect to any amount required to be shown on a form prescribed for any return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either:\n(1) The fractional part of a dollar shall be disregarded; or\n(2) The fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount, determined without regard to the fractional part of a dollar, shall be increased by one dollar.\nB. Election not to use whole dollar amounts. Any person making a return, statement, or other document shall be allowed to make such return, statement, or other document without regard to Subsection A.\nC. Inapplicability to computation of amount. The provisions of Subsections A and B shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101697","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:20Z","sha256":"68cbd9cec66ef0ea805e7005a171ef87dc064c7fb913c1dd167df524214f7564","source_id":"us-la","stale":false,"prev":"us-la/rs-47-287.623","next":"us-la/rs-47-287.627"},"notice":"GroundRules: Original legal text. Not legal advice."}