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BTLG Table of Contents > Sales and Use Tax Annotations > B > 130.0000 Bad Debts > Annotation 130.0180

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B

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130.0000 Bad Debts—Regulation 1642

Annotation 130.0180

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130.0180 Franchise Tax Return. A corporation is not entitled to a claim for refund for bad debts where the accounts were charged off on the personal income tax return filed by a stockholder and not on the franchise tax return of the corporation. 6/25/65.