§ 9780.
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/vt/title-32/chapter-233/9780A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 9780. Cancelled sales; returns; uncollectibles
The Commissioner may provide by rule for the exclusion from taxable receipts, amusement charges of amounts representing sales where the contract of sale has been cancelled, the property returned on the receipt or charge has been ascertained to be uncollectible, or, in the case the tax has been paid upon that receipt or charge, for refund or credit of the tax so paid. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2021, No. 105 (Adj. Sess.), § 597, eff. July 1, 2022.)