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, […]
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 […]
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 […]
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) […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
