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.