Section 39-17-102 – Administration; Confidentiality.
39-17-102. 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 39-17-103 – Imposition.
39-17-103. Imposition. (a) Taxable event. The following shall apply: (i) There is levied and shall be collected a license tax on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105; (ii) Repealed by Laws 2015, ch. 46, § 2. (b) Basis of tax. […]
Section 39-17-104 – Taxation Rate.
39-17-104. Taxation rate. (a) Except as otherwise provided by this section and W.S. 39-17-105, the total tax on gasoline 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 gasoline used, sold […]
Section 39-17-105 – Exemptions.
39-17-105. Exemptions. (a) Gasoline 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. 39-17-104(a)(i) through (iii). The exempt sales shall be reported on or before the […]
Section 39-17-106 – Licenses; Permits.
39-17-106. Licenses; permits. (a) Every supplier, refiner, distributor, terminal operator, importer or exporter of gasoline shall annually obtain from the department a license to conduct business in the state. Before beginning business as a supplier, distributor, terminal operator, importer, exporter or refiner, a person shall file an application with the department on forms prescribed and […]
Section 39-17-107 – Compliance; Collection Procedures.
39-17-107. Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) On or before the last day of each month: (A) When gasoline is purchased in Wyoming from a Wyoming licensed supplier, the supplier shall report to the department all gallons used, sold or distributed in the state during the preceding calendar month […]
Section 39-16-310 – Statute of Limitations.
39-16-310. Statute of limitations. There are no specific applicable provisions for a general statute of limitations for this article.
Section 39-16-311 – Distribution.
39-16-311. Distribution. There are no specific applicable provisions for distribution for this article.
Section 39-17-101 – Definitions.
39-17-101. 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, grazing, training and management of livestock, bees, poultry, furbearing animals and wildlife for gain, sale or profit, but excluding a custom operation; (ii) “Bulk […]
Section 39-16-307 – Compliance; Collection Procedures.
39-16-307. Compliance; collection procedures. There are no specific applicable provisions for compliance and collection procedures for this article.