Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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130.0000 BAD DEBTS—Regulation 1642

Annotation 130.0180

130.0180 Franchise Tax Return. A corporation is not entitled to a claim for refund for bad debts where the accounts were charged off on the personal income tax return filed by a stockholder and not on the franchise tax return of the corporation. 6/25/65.