In the payment of any contributions or any departmental administrative contingency assessment a fractional part of a cent must be disregarded unless it amounts to one-half cent or more, in which case it must be increased by one cent. Effect of Amendment The 1986 amendment added "or employment security administrative contingency assessment" and made grammatical changes. The 2010 amendment substituted "any departmental" for "employment security" and "by" for "to".
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