Section 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.En. Sec. 7, Ch. 426, L. 1999.