ARM 18.15.226
ARM 18.15.226. DISTRIBUTOR - SUPPORTING DOCUMENTATION FOR BAD DEBT CREDIT
Cite as Mont. Admin. R. 18.15.226
(1) A credit claim for taxes paid on accounts for which the distributor received no compensation must accompany documents or copies of documents showing the accounts were worthless and claimed as bad debts on the distributor's federal income tax return. Any further information pertaining to claim must be furnished as required by the department.