§ 6-8-1-6-4-5

The following apply if an amount or item is rounded:(1) An amount or item of at least fifty cents ($0.50) must be rounded up to the nearest whole dollar.(2) An amount or item of less than fifty cents ($0.50) must be rounded down to the nearest whole dollar.As added by P.L.119-1998, SEC.17. Amended by P.L.182-2009(ss), SEC.252.