Summary of Proposed Regulation R191-18
A regulation relating to sales tax; establishing a time limit for claiming a deduction for a bad debt; requiring a retailer who claims a deduction for a bad debt to retain certain records; establishing the method for determining the value of certain repossessed property for the purpose of calculating the amount of a deduction for bad debt; and providing other matters properly relating thereto.
Adoption Hearing - December 3, 2018
Workshop - October 25, 2018