Indiana Code - Taxation - Title 6, Section 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.

Last modified: May 28, 2006