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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 2.3. UTILITY RECEIPTS TAX
CHAPTER 5. Deductions
6-2.3-5-2. Bad debts
Universal Citation: IN Code § 6-2.3-5-2 (2018)
IC 6-2.3-5-2 Bad debts
Sec. 2. Each taxable year, a taxpayer that reports the taxpayer's gross receipts on an accrual basis is entitled to deduct bad debts from the taxpayer's gross receipts in the same manner provided in IC 6-2.5-6-9.
As added by P.L.192-2002(ss), SEC.47.
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