{"data":{"id":"us-mi/mich.-comp.-laws-141.666","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.666","heading":"Fractional part of a cent or dollar.","body":"Sec. 66.\n\nIn withholding the tax due under this ordinance, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to 1 cent. For tax years after the 1996 tax year in paying the tax due under this ordinance if any amount other than a whole dollar amount is used, the administrator, or the department shall disregard the fractional part of the dollar unless the fractional part amounts to 1/2 dollar or more, in which case the amount shall be increased by $1.00.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-666","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"d8f4ad7e4614d9f7a6da73329bbc528597fbeb96923a8a4ae70fc3914da7e299","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.665","next":"us-mi/mich.-comp.-laws-141.671"},"notice":"GroundRules: Original legal text. Not legal advice."}