---
kind: "section"
citation: "20 C.F.R. § 345.117"
title: "20"
number: "345.117"
heading: "When fractional part of cent may be disregarded."
url: "https://uscodex.org/cfr/20/345.117"
---

# §345.117. When fractional part of cent may be disregarded.


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.


## Notes

### Authority

Authority: 45 U.S.C. 362(l).

### Source

Source: 61 FR 20072, May 3, 1996, unless otherwise noted.