{"data":{"id":"us/27-cfr-70.62","jurisdiction":"us","citation":"27 CFR 70.62","heading":"Fractional parts of a cent.","body":"In the payment of any tax, 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. Fractional parts of a cent shall not be disregarded in the computation of taxes.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURES AND PRACTICES","PART 70—PROCEDURE AND ADMINISTRATION","Subpart D—Collection of Excise and Special (Occupational) Tax"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"15d109a78ee2c4dbeefcbc12bfda7149b67b38ab69af70aee1228bee74e0a616","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.61","next":"us/27-cfr-70.63"},"notice":"GroundRules: Original legal text. Not legal advice."}