Nev. Admin. Code § 372.532

Current through December 12, 2024

Section 372.532 - "Bad debt deduction" defined

As used in NAC 372.532 to 372.539, inclusive, unless the context otherwise requires, "bad debt deduction" means the deduction from the taxable sales of a retailer provided pursuant to NRS 372.368 and 374.373 for the amount of the sales price of a sale which the retailer is unable to collect.

Added to NAC by Tax Comm'n by R191-18, eff. 12/19/2018

NRS 360.090, 372.368, 372.725, 374.373, 374.725