Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 02 - Gross Income
Chapter 04 - Finance Charges and Bad Debts
Section 35-4-02-04-200 - Bad Debts
Section 35-4-02-04-202
Universal Citation: MS Code of Rules 35-4-02-04-202
Current through September 24, 2024
If any amount that has been written off as bad debt and has been taken as a credit on a return is subsequently collected, the tax due on the collected amount must be paid on the next return filed.
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