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2006 SESSION
SB 418 Cigarette tax; deduction of bad debts from taxes owed.
Introduced by: Emmett W. Hanger, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Cigarette tax; deduction of bad debts from taxes owed. Permits stamping agents to deduct from cigarette taxes owed the cost of the tax stamps on cigarettes they have sold but for which payment is uncollectible.
SUMMARY AS INTRODUCED:
Cigarette tax; deduction of bad debts from taxes owed. Permits stamping agents to receive a credit for the cost of the tax stamps on cigarettes they have sold but for which payment is uncollectible.