Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 6 - Returns, Remittances and Refunds
Section 6-13 - Collection from bad debts
Universal Citation: 45 IN Admin Code 6-13
Current through September 18, 2024
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.
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