6-2.3-5-2. Bad debts

IN Code § 6-2.3-5-2 (2019) (N/A)
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Sec. 2. Each taxable year, a taxpayer that reports the taxpayer's gross receipts on an accrual basis is entitled to deduct bad debts from the taxpayer's gross receipts in the same manner provided in IC 6-2.5-6-9.

As added by P.L.192-2002(ss), SEC.47.