N.D.C.C. § 57-38-75 — Rounding

With respect to any amount required to be shown on any return, form, statement, or other
document required to be filed with the tax commissioner and for purposes of amounts in tax
tables prescribed under subsection 12 of section 57 -38-30.3 and subsection 3 of section
57-38-59, the amount may be rounded to the nearest dollar. The cents must be disregarded if
the cents amount to less than one -half dollar. If the cents amount to one -half dollar or more, the
amount must be increased to the next whole dollar.
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