45 IAC 2.2-6-13 Collection from bad debts

Sec. 13. If a retail merchant deducts a receivable under Regulation 6-2.5-6-9(a)(010) [45 IAC 2.2-6-12] and subsequently collects that receivable, the amount collected shall be included in the gross retail income, from retail transactions, for the particular reporting period in which he makes the collection.