Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-6-13
Collection from bad debts
Official textiac.iga.in.govlast amended
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)
Amendment history
(Department of State Revenue; Ch. 6, Reg. 6-2.5-6-9(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 63)
Source: view the official text
Nearby sections (25 sections)
- 2.2-6-1 · Time limit on returns and payments
- 2.2-6-2 · Reporting periods
- 2.2-6-3 · Fiscal taxpayer's reporting period
- 2.2-6-4 · Accrual basis; reporting and payment
- 2.2-6-5 · Consolidated filing
- 2.2-6-6 · Sales and use tax collections
- 2.2-6-7 · Final return and payment
- 2.2-6-8 · Amount of tax liability
- 2.2-6-9 · Income exclusion ratio
- 2.2-6-10 · Income exclusion ratio defined
- 2.2-6-11 · Recordkeeping requirements on exempt sales less than ten…
- 2.2-6-12 · Bad debts deduction
- 2.2-6-13 · Collection from bad debts
- 2.2-6-14 · Collection allowance
- 2.2-6-15 · Collection allowance rates
- 2.2-6-16 · Collection allowance; those not entitled
- 2.2-6-17 · Energy assistance deductions
- 2.2-7-1 · Display of price on pump
- 2.2-7-2 · Rate of tax
- 2.2-7-3 · Collection by retail merchant
- 2.2-7-4 · Exempt transactions; refund procedures for cash transactions
- 2.2-7-5 · Exempt transactions; refunds, procedures for credit…
- 2.2-7-6 · Reports; payments, deductions
- 2.2-7-7 · Payments and deductions
- 2.2-8-1 · Registered retail merchants' certificate