Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
BAD DEBT DEDUCTION
Section 372.532 - "Bad debt deduction" defined
Universal Citation: NV Admin Code 372.532
Current through September 16, 2024
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
NRS 360.090, 372.368, 372.725, 374.373, 374.725
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