Proposed Amended Tex. Admin. Code Title 34 section 3.302, Tex. Comptroller (9/24/21). The Texas Comptroller of Public Accounts (Comptroller) has proposed amendments to its rule (“Rule 3.302”) concerning accounting methods, credit sales, bad debt deductions, repossessions, interest on sales tax, and trade-ins “to incorporate longstanding agency guidance on bad debts, to revise agency requirements with respect to taking credits on sales and use tax reports and requesting refunds, and to define key terms used in the Tax Code and this section that are undefined.”
Source Deloitte
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