C.F.R. » Title 20 » 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

20 C.F.R. § 345.117

When fractional part of cent may be disregarded

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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.