10-45-29 Deduction allowed for sales refunds. 10-45-29.1 Deduction allowed attorneys and accountants for amounts spent on behalf of clients. 10-45-30 Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund. 10-45-30.1 Cash basis reporting and payment. 10-45-30.2 Accrual basis reporting and payment. 10-45-31 Receipts not issued for taxes remitted. 10-45-32 10-45-32 , 10-45-33. Repealed by SL 1986, ch 111 , § 27. 10-45-34