https://www.taxtmi.com/acts?id=2200 Amounts of tax, interest, penalty, fine or other sums payable and refunds under the Act are rounded to the nearest whole currency unit: fractional parts equal to or exceeding one-half are increased to the next whole unit, and fractional parts less than one-half are ignored; this rounding does not apply to dealer collection of tax on inter-state sales. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 21 Aug 2012 15:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2200 Amounts of tax, interest, penalty, fine or other sums payable and refunds under the Act are rounded to the nearest whole currency unit: fractional parts equal to or exceeding one-half are increased to the next whole unit, and fractional parts less than one-half are ignored; this rounding does not apply to dealer collection of tax on inter-state sales. Act-Rules Central Sales Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2200