Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

B

130.0000 BAD DEBTS—Regulation 1642

Annotation 130.0280

130.0280 Worthless Check. A loss attributable to a worthless check cashed for a sum in excess of the amount of the taxable sale is not allowable as a bad debt deduction to the extent of the excess. 12/29/59.