Section 39-19-110 – Statute of Limitations.
39-19-110. Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.
Section 39-19-111 – Distribution.
39-19-111. Distribution. (a) All money collected under W.S. 39-19-101 through 39-19-111 shall be credited as follows: (i) The first ten million dollars ($10,000,000.00) in each fiscal year to the general fund; and (ii) The remainder to the budget reserve account.
Section 39-22-101 – Definitions.
39-22-101. Definitions. There are no specific applicable provisions for definitions for this chapter.
Section 39-22-102 – Administration.
39-22-102. Administration. The department of revenue shall enforce the provisions of this chapter. The department shall promulgate rules and regulations necessary for the implementation and enforcement of this chapter.
Section 39-22-103 – Imposition.
39-22-103. Imposition. There is levied an excise tax upon the privilege of producing electricity from wind resources in this state. The tax shall be imposed upon the production of any electricity produced from wind resources for sale or trade on or after January 1, 2012, and shall be paid by the person producing such electricity. […]
Section 39-19-104 – Taxation Rate.
39-19-104. Taxation rate. W.S. 39-19-101 through 39-19-111 are intended to take full advantage for Wyoming of the credit which is allowed as a deduction from the federal estate tax liability of estates of decedents, for state taxes upon property or transfer thereof by reason of death, without increasing the aggregate of federal and state death, […]
Section 39-19-105 – Exemptions.
39-19-105. Exemptions. There are no specific applicable provisions for exemptions for this chapter.
Section 39-19-106 – Licenses; Permits.
39-19-106. Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
Section 39-19-107 – Compliance; Collection Procedures.
39-19-107. Compliance; collection procedures. (a) Returns, reports. The personal representative of an estate, a portion of which constitutes Wyoming gross estate, shall file with the department a duplicate of all federal estate tax returns and notices required to be made to the federal authorities and pay the Wyoming estate tax to the department. If, subsequent […]
Section 39-19-108 – Enforcement.
39-19-108. Enforcement. (a) Audits. If, subsequent to payment of the Wyoming estate tax it appears that additional estate tax is due Wyoming or an overpayment has been made, the department shall assess and collect the additional tax due or authorize a refund of the overpayment to the taxpayer. Any tax liability under W.S. 39-19-101 through […]