In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to One-half Cent (1/2¢) or more, in which case it shall be increased to One Cent (1¢).
Structure Mississippi Code
Chapter 5 - Unemployment Compensation
§ 71-5-351. Payment of contributions; participation in the Mississippi Level Payment Plan (MLPP)
§ 71-5-357. Regulations governing nonprofit organizations
§ 71-5-359. Regulations governing state boards, instrumentalities, and political subdivisions
§ 71-5-363. Interest on past due contributions
§ 71-5-365. Failure to make reports and pay contributions
§ 71-5-367. Collection by warrant
§ 71-5-369. Jeopardy assessment and warrant
§ 71-5-371. Liability of sheriff for failure to execute warrant
§ 71-5-373. Defaulting employer
§ 71-5-375. Contributions a lien
§ 71-5-377. Priorities under legal dissolutions or distributions
§ 71-5-379. Collection by suit
§ 71-5-381. No injunction allowed to restrain collection
§ 71-5-385. Requesting permission to file reports in special format; regulations; penalty