Section 39-17-305 – Exemptions.
39-17-305. Exemptions. (a) Alternative fuel sold for the purposes of propelling a motor vehicle at a Wyoming terminal rack for export by a person licensed as an exporter in this state is exempt from the license tax imposed under W.S. 39-17-304(a)(i) through (iii). This exemption shall not apply to fuel in the supply tank of […]
Section 39-17-306 – Licenses; Permits.
39-17-306. Licenses; permits. (a) Each alternative fuel supplier, refiner, distributor, terminal operator, importer or exporter of alternative fuel used to propel a motor vehicle shall obtain an annual license from the department to conduct business in this state. Prior to commencing business the supplier, distributor, terminal operator, importer, exporter or refiner shall file an application […]
Section 39-17-301 – Definitions.
39-17-301. Definitions. (a) As used in this article: (i) “Accountable product” means any product that is subject to the reporting requirements of this state, regardless of its intended use or taxability; (ii) “Agricultural purposes” means the cultivation of soil, raising or harvesting any agricultural or horticultural commodity including the raising, shearing, feeding, caring for, grazing, […]
Section 39-17-302 – Administration; Confidentiality.
39-17-302. 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 39-17-303 – Imposition.
39-17-303. Imposition. (a) Taxable event. The following shall apply: (i) There is levied and shall be collected a license tax on all alternative fuel used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-305; (ii) The tax imposed by W.S. 39-17-304(a)(iii) shall cease to be collected […]
Section 39-17-209 – Taxpayer Remedies.
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 […]
Section 39-17-210 – Statute of Limitations.
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 […]
Section 39-17-211 – Distribution.
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. […]
Section 39-17-203 – Imposition.
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 […]
Section 39-17-204 – Taxation Rate.
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 […]