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California Code of Regulations (Last Updated: August 6, 2014) |
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Title 18. Public Revenues |
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Division 2. State Board of Equalization -Business Taxes |
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Chapter 4. Sales and Use Tax |
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Article 13. Credit Transactions |
| 18 CA Adc T. 18, Div. 2, Chap. 4, Refs & Annos |
| § 1641. Credit Sales and Repossessions. |
| § 1642. Bad Debts. |
| Appendix 1. Example of Computing Allowable Bad Debt Deduction for a Repossessed Vehicle Using PRO Rata Method |
| Appendix 2. Consolidation of Allowable Bad Debt Deduction for Multiple Repossessed Vehicles Using PRO Rata Method |
| § 1643. Debit Card Charges. |