Section 39-17-111 – Distribution.
39-17-111. Distribution. (a) All gasoline license taxes and fees received under this article shall be credited to the proper accounts as specified by the department and in subsection (d) of this section. (b) The department shall deposit all license fees under W.S. 39-17-106 into the state highway fund with receipt and acknowledgement submitted to the […]
Section 39-17-108 – Enforcement.
39-17-108. Enforcement. (a) Audits. All tax returns and records are open to examination by the director of the state department of audit or his deputies. (b) Interest. The license taxes and penalty shall be collected by the department together with interest of one percent (1%) per month on the license taxes from the due date […]
Section 39-17-109 – Taxpayer Remedies.
39-17-109. Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this article. (b) Appeals. The following shall apply: (i) Any person aggrieved by any final administrative decision of the department concerning the assessment of fuel taxes may appeal to the state board of equalization. Appeals shall be made in […]
Section 39-17-110 – Statute of Limitations.
39-17-110. Statute of limitations. (a) The refund form and receipts, as provided for in W.S. 39-17-109(c)(ii) are invalid if not submitted to the department within one (1) year following date of purchase. (b) The record and sales slip shall be preserved by each refiner or distributor and each purchaser for three (3) years.
Section 39-17-104 – Taxation Rate.
39-17-104. Taxation rate. (a) Except as otherwise provided by this section and W.S. 39-17-105, the total tax on gasoline shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows: (i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all gasoline used, sold […]
Section 39-17-105 – Exemptions.
39-17-105. Exemptions. (a) Gasoline sold at a Wyoming terminal rack for export, other than in the fuel supply tank of a motor vehicle, by a person licensed as an exporter in this state is exempt from the license tax imposed under W.S. 39-17-104(a)(i) through (iii). The exempt sales shall be reported on or before the […]
Section 39-17-106 – Licenses; Permits.
39-17-106. Licenses; permits. (a) Every supplier, refiner, distributor, terminal operator, importer or exporter of gasoline shall annually obtain from the department a license to conduct business in the state. Before beginning business as a supplier, distributor, terminal operator, importer, exporter or refiner, a person shall file an application with the department on forms prescribed and […]
Section 39-17-107 – Compliance; Collection Procedures.
39-17-107. Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) On or before the last day of each month: (A) When gasoline is purchased in Wyoming from a Wyoming licensed supplier, the supplier shall report to the department all gallons used, sold or distributed in the state during the preceding calendar month […]
Section 39-17-102 – Administration; Confidentiality.
39-17-102. Administration; confidentiality. (a) The administration of this article is vested in the department which shall prescribe the reporting format and forms for the making of returns, and assessment and collection of license taxes and fees hereby imposed. The department shall promulgate rules and regulations consistent with the provisions hereof as provided by the Wyoming […]
Section 39-17-103 – Imposition.
39-17-103. Imposition. (a) Taxable event. The following shall apply: (i) There is levied and shall be collected a license tax on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105; (ii) Repealed by Laws 2015, ch. 46, § 2. (b) Basis of tax. […]