§ 67-4-2508. Credit for bad debts arising from sale. [Effective on July 1, 2021.]
TN Code § 67-4-2508 (2019) (N/A)
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A person who has paid the tax imposed by this part on any sale taxable under this part may take credit for any bad debts arising from such sale, in any return filed under this part. Sections 67-6-507(e) and 67-1-1802(d) shall apply to the credit.