Fractions of a cent.

Del. Code tit. 19, § 3347
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
In the payment of any assessments, a fractional part of a cent shall be disregarded unless it amounts to 1 / 2 cent or more, in which case it shall be increased to 1 cent.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title19/c033/sc03/index.htmlFetched: 10/4/2026

Starting a business in Delaware? Delaware LLC guide: costs and requirements