A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher or other document required under this chapter. Any fractional part of a dollar that equals or exceeds $0.50 shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than $0.50 shall be dropped. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document.
(R.C. § 718.25) (Prior Code, § 35.12.01)