Nev. Admin. Code § 372.532 — 372.532

NAC 372.532    “Bad debt deduction” defined. ( NRS
360.090 , 372.368 , 372.725 ,
374.373 ,
374.725 )    As used
in NAC 372.532 to 372.539 , inclusive, unless the context
otherwise requires, “bad debt deduction” means the deduction from the taxable
sales of a retailer provided pursuant to NRS 372.368 and 374.373 for the amount of the sales
price of a sale which the retailer is unable to collect.
(Added to NAC by Tax Comm’n by R191-18, eff. 12-19-2018)