(a) Partidas reflejadas en las planillas.— Se autoriza al Secretario para que con respecto a cualquier cantidad que se requiere sea reflejada en la planilla y en los documentos o anejos relacionados con la misma, no tome en consideración cualquier parte fraccional de un dólar, cuando dicha partida se componga de dólares y centavos.
(b) Aplicación al cómputo y pago de contribución.— Las disposiciones del inciso (a) de esta sección aplicarán tanto a las partidas que deben considerarse al hacer los cómputos necesarios para determinar las cantidades que se reflejarán en la planilla y en los documentos o anejos, como al resultado final de dichos cómputos y al pago de la contribución determinada.
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