us-oh/stat
Ohio Rev. Code § 5703.055
Rounding fractional parts of dollar
Official textcodes.ohio.govlast amended
A person may, and if required by the tax commissioner shall, round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document. 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 or is required to round amounts entered on the document, the person shall round all amounts entered.
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In this chapter (40 sections)
- 5703.39 · Writ of mandamus - injunction
- 5703.40 · Interchange of information with other states, United States…
- 5703.41 · Interchange of information between tax commissioner and other…
- 5703.42 · Annual report
- 5703.43 · Duty of agents to report and testify
- 5703.44 · Forfeiture for ordering agent to violate law
- 5703.45 · Agent's acts imputed to principal
- 5703.46 · Each day's failure to comply a separate offense
- 5703.47 · Definition of federal short term rate
- 5703.48 · Report describing effect of tax expenditures, property tax…
- 5703.49 · Internet site for tax information
- 5703.50 · Taxpayer rights definitions
- 5703.051 · Procedure for certificate of abatement
- 5703.51 · Written information and instructions for taxpayers
- 5703.052 · Tax refund fund
- 5703.52 · Problem resolution officers - continuing education -…
- 5703.053 · What constitutes timely filing
- 5703.53 · Opinions on prospective tax liability
- 5703.054 · Form of filing required documents
- 5703.54 · Action for damages by taxpayer
- 5703.055 · Rounding fractional parts of dollar
- 5703.55 · Display of social security number
- 5703.056 · Mailing terms; delivery services; date or receipt
- 5703.56 · Sham transactions
- 5703.057 · Commissioner may require identifying information
- 5703.058 · Deposit of tax payments within 30 days of receipt
- 5703.58 · Time limit for assessments - extension by lawful stay
- 5703.059 · Electronic or telephonic tax filing
- 5703.60 · Petition for reassessment
- 5703.061 · Cancellation of debts under $50
- 5703.65 · Central sales and use tax registration system not to be used…
- 5703.70 · Refund application procedures
- 5703.75 · Taxes and refunds under one dollar
- 5703.76 · Electronic fund transfers for political subdivisions
- 5703.77 · Credit account balances
- 5703.80 · Property tax administration fund
- 5703.081 · Discipline of department employee failing to comply with tax…
- 5703.82 · Tax discovery data system
- 5703.83 · Property tax relief screening system
- 5703.85 · Quarterly report by tax commissioner