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·Title 15 TAXATION·Ch. 53 RETAIL TELECOMMUNICATIONS EXCISE TAX·Part 1 General Provisions

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.

Montana § 15-53-137 (Application For Permission To Report On Accrual Basis) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.