California · Unemployment Insurance Code - UIC
UIC §990: In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($0.
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In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($0.005) or more, in which case it shall be increased to one cent ($0.01).
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