Section 39-18-102 – Administration; Confidentiality.
39-18-102. Administration; confidentiality. (a) The payment of the taxes required by this article shall be evidenced by the affixing of stamps, imprints or impressions on each package of cigarettes sold or distributed by a licensed wholesaler. The department shall obtain suitable stamps and sell them to licensed wholesalers for cash at a six percent (6%) […]
Section 39-18-103 – Imposition.
39-18-103. Imposition. (a) Taxable event. The following event shall constitute a taxable event under this article: (i) There is levied and shall be collected and paid to the department an excise tax at the rate imposed by W.S. 39-18-104(a) upon the sale of each cigarette sold by wholesalers; (ii) There is levied and shall be […]
Section 39-18-104 – Taxation Rate.
39-18-104. Taxation rate. (a) There is levied and shall be collected and paid to the department an excise tax at the rate of three cents ($.03) upon the sale of each cigarette sold by wholesalers. (i) Repealed by Laws 2019, ch. 21, § 2. (ii) Repealed by Laws 2019, ch. 21, § 2. (b) There […]
Section 39-17-307 – Compliance; Collection Procedures.
39-17-307. Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) On or before the last day of each month: (A) When alternative fuel is purchased to propel a motor vehicle or distributed in Wyoming from a Wyoming licensed supplier, the supplier shall report, using the appropriate equivalency formula, to the department all […]
Section 39-17-308 – Enforcement.
39-17-308. Enforcement. (a) Audits. The following shall apply: (i) 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 […]
Section 39-17-309 – Taxpayer Remedies.
39-17-309. 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 39-17-310 – Statute of Limitations.
39-17-310. Statute of limitations. (a) The refund form and receipts, as provided for in W.S. 39-17-309 are invalid if not submitted to the department within one (1) year following date of purchase or eighteen (18) months for agricultural producers seeking refunds. (b) Each supplier, refiner, terminal operator, importer, exporter, distributor and dealer shall keep and […]
Section 39-17-311 – Distribution.
39-17-311. Distribution. (a) Except as otherwise provided in subsection (b) of this section, all alternative fuel license taxes and fees shall be distributed as follows: (i) All alternative fuel license taxes and fees received by the department under this article shall be transferred to the state treasurer who shall credit them to the proper accounts […]
Section 39-18-101 – Definitions.
39-18-101. Definitions. (a) As used in this article: (i) “Cash” means United States currency, certified bank checks or bank cashier’s checks payable in United States currency; (ii) “Sale” or “sell” means any exchange or transfer of title or possession within the state including installment credit and conditional sales to any other person for a consideration; […]
Section 39-17-304 – Taxation Rate.
39-17-304. Taxation rate. (a) Except as otherwise provided by this section and W.S. 39-17-305, the total tax on alternative fuel used to propel a motor vehicle shall be twenty-four cents ($.24) per gallon. The gasoline gallon equivalent (GGE) shall be used for compressed natural gas, liquid petroleum gas or electricity. The diesel gallon equivalent (DGE) […]