39-17-201. Definitions. (a) As used in this article: (i) “Agricultural purposes” means the cultivation of soil, raising or harvesting any agricultural or horticultural commodity including the raising, shearing, feeding, caring for, training and management of livestock, bees, poultry, furbearing animals and wildlife for gain, sale or profit, but excluding a custom operation; (ii) “Bulk plant” […]
39-17-202. 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 […]
39-17-203. Imposition. (a) Taxable event. The following shall apply: (i) There is levied and shall be collected a license tax on all diesel fuels used, sold or distributed for sale or use in this state except for those fuels exempted in W.S. 39-17-205; (ii) Repealed by Laws 2015, ch. 46, § 2. (iii) A terminal […]
39-17-204. Taxation rate. (a) Except as otherwise provided by this section and W.S. 39-17-205, the total tax on diesel fuels 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 diesel fuels […]
39-17-205. Exemptions. (a) Repealed by Laws 1998, ch. 51, § 3. (b) Diesel fuel 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. 39-17-204(a)(i) through (iii). […]
39-17-206. Licenses; permits. (a) Every supplier, refiner, distributor, terminal operator, importer or exporter shall annually obtain a diesel fuel tax license from the department to conduct business in this state for a fee of twenty-five dollars ($25.00). The license is not transferable and is valid for one (1) year or unless revoked by the department […]
39-17-207. Compliance; collection procedures. (a) Returns and reports required by this subsection shall be filed on or before the last day of the month, and the following shall apply: (i) Each person transporting, conveying or bringing diesel fuels into this state for sale, use or distribution in this state shall furnish the department a verified […]
39-17-208. Enforcement. (a) Audits. The following shall apply: (i) All tax records specified in this article are open to examination by the director of the state department of audit or his deputies; (ii) An agreement may provide for each member jurisdiction to audit the records of persons based in the jurisdiction to determine if the […]
39-17-209. 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 […]
39-17-210. Statute of limitations. (a) The refund form and receipts, as provided for in W.S. 39-17-209(c)(i) are invalid if not submitted to the department within eighteen (18) months following date of purchase. (b) Each supplier, refiner, terminal operator, importer, exporter, distributor and dealer shall keep and preserve the records relating to the purchase and sale […]
39-17-211. Distribution. (a) All diesel fuels license taxes and fees received by the department under this article shall be credited to the proper accounts. (b) The department shall deposit all license fees under W.S. 39-17-206 into the state highway fund with receipt and acknowledgement submitted to the state treasurer. (c) All taxes collected under W.S. […]
