§ 4-3-3-5 BAD DEBT CHARGE-OFFS.
   Taxes paid on gross taxable 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 taxpayer, then a tax shall be paid upon the amounts so collected.
(Ord. 45(1991) § 1)