Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 5. If the tax, computed under Reg. 6-2.5-2-2(a)(010) [45 IAC 2.2-2-3], results in a fraction of one-half cent ($.005) or more, the amount of the tax shall be rounded to the next additional cent.

(Department of State Revenue; Ch. 2, Reg. 6-2.5-2- 2(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 10)