Montana § 15-53-137 Application For Permission To Report On Accrual Basis

Montana Statutes

§ 15-53-137 — Application For Permission To Report On Accrual Basis

Montana § 15-53-137

Title 15TAXATION

Ch. 53RETAIL TELECOMMUNICATIONS EXCISE TAX

Part 1General Provisions

This text of Montana § 15-53-137 (Application For Permission To Report On Accrual Basis) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-53-137 (2026).

Text

15-53-137 . Application for permission to report on accrual basis.

(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.

(2)The application must be made on a form, prescribed by the department, that contains information that the department may reasonably require.

(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.

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15-53-137 . Application for permission to report on accrual basis. (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.
(2) The application must be made on a form, prescribed by the department, that contains information that the department may reasonably require.
(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.