Section 718.25 | Rounding of amounts.
A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter. Any fractional part of a dollar that equals or exceeds fifty cents shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than fifty cents shall be dropped. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document.
Available Versions of this Section
- March 23, 2015 – House Bill 5 - 130th General Assembly [ View March 23, 2015 Version ]