Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-6 - Returns, Remittances and Refunds
Section 45 IAC 2.2-6-13 - Collection from bad debts

45 Ind. Admin. Code 2.2-6-13

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Current through November 6, 2024
Section 45 IAC 2.2-6-13 - Collection from bad debts

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 13.

If a retail merchant deducts a receivable under Regulation 6-2.5-6-9(a)(010) [ 45 IAC 2.2-6-12 ] and subsequently collects that receivable, the amount collected shall be included in the gross retail income, from retail transactions, for the particular reporting period in which he makes the collection.

45 IAC 2.2-6-13

Department of State Revenue; Ch. 6, Reg. 6-2.5-6-9 b (010); filed Dec 1, 1982, 10:35 am: 6 IR 63