Montana Code 15-53-137. Application for permission to report on accrual basis
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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.
Terms Used In Montana Code 15-53-137
- Retail telecommunications: means , except as provided in subsection (10)(b), the two-way transmission of voice, image, data, or other information over wire, cable, fiber optics, microwave, radio, satellite, or similar facilities that originates or terminates in this state and is charged to a customer with a Montana service address. See Montana Code 15-53-129
- Telecommunications services provider: means a person providing retail telecommunications services. See Montana Code 15-53-129
(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.