§ 4.04.210. Credit against gross sales—Worthless accounts.

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Taxes paid on gross sales 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 provided in this chapter, but if any such accounts are thereafter collected by the tax filer, a tax shall be paid upon the amounts so collected.

(Code 1981, § 2-4-2(Q); Code 1993, § 4.04.210; Ord. No. O-91-60, § 11)

                    
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