{"data":{"id":"us-mt/15-53-137","jurisdiction":"us-mt","citation":"15-53-137","heading":"Application for permission to report on accrual basis.","body":"(1) A telecommunications services provider may apply to the department for permission to report and pay the retail telecommunications excise tax on an accrual basis.\n(2) The application must be made on a form, prescribed by the department, that contains information that the department may reasonably require.\n(3) A telecommunications services provider may not report or pay the retail telecommunications excise tax on an accrual basis unless the telecommunications services provider has received written permission from the department.","path":["TITLE 15. TAXATION","CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0530/part_0010/section_0370/0150-0530-0010-0370.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:42Z","sha256":"53c08b0a258fd23e911f45802327244af50fea5855b93df5a69e7a1ffaa46894","source_id":"us-mt","stale":false,"prev":"us-mt/15-53-136","next":"us-mt/15-53-138"},"notice":"GroundRules: Original legal text. Not legal advice."}