26 USC § 6313 - Fractional parts of a cent

---
identifier: "/us/usc/t26/s6313"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6313 - Fractional parts of a cent"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6313"
section_name: "Fractional parts of a cent"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "B"
subchapter_name: "Receipt of Payment"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)"
---


# § 6313. Fractional parts of a cent

In the payment of any tax imposed by this title, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)

## Editorial Notes

### Amendments

1976— struck out “not payable by stamp” after “title”.