Arkansas Statutes
§ 26-53-111 — Deduction for bad debts
Arkansas·Title 26
A bad debt deduction from a taxable sale under this subchapter is allowed and shall be taken in the same manner as provided in § 26-52-309 .
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Legislative History
Acts 1983 (1st Ex. Sess.), No. 94, § 1; A.S.A. 1947, § 84-1950; Acts 2003, No. 1273, §§ 18-21; 2007, No. 181, § 33.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues