Arkansas Code § 26-53-111

Deduction for bad debts
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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 . Acts 1983 (1st Ex. Sess.), No. 94, § 1; A.S.A. 1947, § 84-1950; Acts 2003, No. 1273, §§ 18-21; 2007, No. 181, § 33.
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 . Acts 1983 (1st Ex. Sess.), No. 94, § 1; A.S.A. 1947, § 84-1950; Acts 2003, No. 1273, §§ 18-21; 2007, No. 181, § 33.
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 . Acts 1983 (1st Ex. Sess.), No. 94, § 1; A.S.A. 1947, § 84-1950; Acts 2003, No. 1273, §§ 18-21; 2007, No. 181, § 33.
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 .
Acts 1983 (1st Ex. Sess.), No. 94, § 1; A.S.A. 1947, § 84-1950; Acts 2003, No. 1273, §§ 18-21; 2007, No. 181, § 33.

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