Section 39-22-101 – Definitions.
39-22-101. Definitions. There are no specific applicable provisions for definitions for this chapter.
Section 39-22-102 – Administration.
39-22-102. Administration. The department of revenue shall enforce the provisions of this chapter. The department shall promulgate rules and regulations necessary for the implementation and enforcement of this chapter.
Section 39-22-103 – Imposition.
39-22-103. Imposition. There is levied an excise tax upon the privilege of producing electricity from wind resources in this state. The tax shall be imposed upon the production of any electricity produced from wind resources for sale or trade on or after January 1, 2012, and shall be paid by the person producing such electricity. […]
Section 39-22-104 – Taxation Rate.
39-22-104. Taxation rate. The tax rate shall be one dollar ($1.00) on each megawatt hour, or portion thereof, which is produced in this state.
Section 39-22-105 – Exemptions.
39-22-105. Exemptions. (a) No tax shall be imposed upon electricity which is produced from any generating facility owned or operated by the federal government, state of Wyoming or by any county or municipality in this state. No tax shall be imposed upon electricity which is produced for the personal consumption of the producer, including any […]
Section 39-22-106 – Licensing; Permits.
39-22-106. Licensing; permits. There are no specific applicable provisions for licenses and permits for this chapter.
Section 39-22-107 – Compliance; Collection Procedures.
39-22-107. Compliance; collection procedures. (a) Returns and reports. Any person producing electricity from wind resources within this state which is subject to the tax imposed by this chapter shall report the amount of megawatt hours produced in this state on or before February 1 of the year immediately following the year in which the electricity […]
Section 39-22-108 – Enforcement.
39-22-108. Enforcement. (a) Audits. There are no specific applicable provisions for audits for this chapter. (b) Interest. Interest at an annual rate equal to the average prime interest as determined by the state treasurer during the preceding fiscal year, plus four percent (4%), shall be added to all delinquent taxes under this chapter. To determine […]
Section 39-22-109 – Taxpayer Remedies.
39-22-109. Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this chapter.
Section 39-22-110 – Statute of Limitations.
39-22-110. Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.
Section 39-22-111 – Distribution.
39-22-111. Distribution. (a) The proceeds from the tax imposed by this chapter shall be distributed by the department as follows: (i) Sixty percent (60%) shall be distributed to the counties in this state where the generating facility is located. The amount shall be proportionately distributed to each county based upon the percentage of the assessed […]