Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 53 - Compensating Or Use Taxes > Subchapter 1 - Arkansas Compensating Tax Act of 1949 > § 26-53-111 - Deduction for bad debts.

§ 26-53-111 - Deduction for bad debts.

26-53-111. Deduction for bad debts.

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.