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 39-18-111 – Distribution.
39-18-111. Distribution. (a) Fifteen percent (15%) of the taxes collected pursuant to W.S.39-18-104(a) and (b) shall be distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city or town or county bears to total cigarette taxes collected. The computation for […]
Section 39-19-101 – Definitions.
39-19-101. Definitions. (a) As used in W.S. 39-19-101 through 39-19-111: (i) “Department” means the department of revenue or its designee; (ii) “Federal gross estate” means the gross estate of any decedent as determined under the laws of the United States; (iii) “Personal representative” means the executor, administrator or trustee of the estate of the decedent, […]
Section 39-19-102 – Administration; Confidentiality; Fees; Compensation; Disposition of Tax; Disclosure; Penalty.
39-19-102. Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty. (a) Repealed by Laws 2022, ch. 35, § 1. (b) No officer shall receive any additional compensation other than as allowed by law, by reason of duties imposed under this section. (c) All money collected under W.S. 39-19-101 through 39-19-111 shall be credited to the […]
Section 39-18-105 – Exemptions.
39-18-105. Exemptions. (a) Sales of cigarettes to any agency of the United States government, sales in interstate commerce or the taxation of any transaction prohibited by the United States constitution are exempted from the provisions of this article but shall be reported to the department in the manner prescribed by it. (b) The sales and […]
Section 39-18-106 – Licensing; Permits.
39-18-106. Licensing; permits. (a) Every wholesaler, cigarette importer and cigarette manufacturer who sells or offers to sell nicotine products in this state must have a license to do so issued by the department. No license or renewal of a license shall be granted under this section unless the wholesaler states in writing, under penalty for […]
Section 39-18-107 – Compliance; Collection Procedures.
39-18-107. Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) Each wholesaler shall keep complete and accurate records of all nicotine products purchased and sold for three (3) years. The records shall be in the form prescribed by the department and will be available for inspection by the department at any reasonable […]
Section 39-18-108 – Enforcement.
39-18-108. Enforcement. (a) Audits. There are no specific applicable provisions for audits for this chapter. (b) Interest. There are no specific applicable provisions for interest for this chapter. (c) Penalties. The following shall apply: (i) Any package of cigarettes found in this state without stamps, imprints or impressions affixed thereto as provided by this article […]
Section 39-18-109 – Taxpayer Remedies.
39-18-109. Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this chapter. (b) Appeals. There are no specific applicable provisions for appeals for this chapter. (c) Refunds. The department shall redeem any unused and uncancelled stamps presented by a wholesaler. (d) Credits. Credit shall be given by the department […]
Section 39-18-110 – Statute of Limitations.
39-18-110. Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.