422.46  Credit on tax.

Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes may be credited upon a subsequent payment of the tax herein provided; provided, that if such accounts are thereafter collected by the retailer, a tax shall be paid upon the amount so collected.

Section History: Early form

  [C35, § 6943-f41; C39, § 6943.077; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 422.46]

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