Ind. Admin. Code tit. 45, § 2.2-6-13 - Collection From Bad Debts

Current as of January 1, 1970

45 Iac 2.2-6-13 - Collection From Bad Debts45 Iac 2.2-6-13 - Collection From Bad Debts

45 Iac 2.2-6-12 - Bad Debts Deduction 45 Iac 2.2-6-14 - Collection Allowance

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.

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

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