210.8. Where the amount determined by the formula in the first paragraph of section 210.7 is a decimal number, the decimal part is dropped and the integer is increased by 1 if the first decimal digit is greater than 4.
Where the amount determined by the formula in subparagraph 4 of the second paragraph of section 210.7 or the quotient resulting from the division under subparagraph 1 or 2 of the third paragraph of that section is a number that has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.