reglab/housing_qa huggingface dataset:
WY Stat § 39-14-703 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 7 - Other Valuable Deposits|Section 39-14-703 - Imposition.

39-14-703. Imposition.| (a) Taxable event. The following shall apply:  (i) There is levied a severance tax on the value of the gross product for the privilege of severing or extracting other valuable deposits, oil shale or any other fossil fuel in the state. The severance tax imposed by this article may be in addition to other taxes, including but not limited to the ad valorem taxes imposed by W.S. 39-13-104.  (b) Basis of tax (valuation). The following shall apply:  (i) Other valuable deposits shall be valued for taxation as provided in this section based upon the information received or procured pursuant to W.S. 39-14-707(a) and except as otherwise provided, the department shall annually value the gross product for the preceding calendar year, in appropriate unit measures of all mines and mining claims from which valuable deposits are produced. The value of the gross product shall be the fair market value of the product at the mouth of the mine where produced, after the mining or production process is completed;  (ii) Except as otherwise provided, the mining or production process is deemed completed when the mineral product reaches the mouth of the mine. In no event shall the value of the mineral product include any processing functions or operations regardless of where the processing is performed;  (iii) Except as otherwise provided, if the product as provided in paragraph (ii) of this subsection is sold at the mouth of the mine, the fair market value shall be deemed to be the price established by bona fide arms-length sale;  (iv) Except as otherwise provided, in the event the product as provided in paragraph (ii) of this subsection is not sold at the mouth of the mine by bona fide arms-length sale, or if the product of the mine is used without sale, the department shall determine the fair market value by application of recognized appraisal techniques.  (c) Taxpayer. The following shall apply:  (i) In the case of the gross product of all mines and mining claims produced under lease, the lessor is liable for the of ad valorem taxes on the product removed only to the extent of the lessor's retained interest under the lease, whether royalty or otherwise, and the lessee or his assignee is liable for all other property taxes due on production under the lease;  (ii) Any taxpayer paying the taxes imposed by this article on any valuable deposit may deduct the severance taxes paid from any amounts due or to become due to the interest owners of such valuable deposit in proportion to the interest ownership;  (iii) Any person extracting valuable products subject to this article and any person owning an interest in the valuable products to the extent of their interest ownership are liable for the payment of the severance taxes imposed by this article together with any penalties and interest.
WY Stat § 39-14-704 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 7 - Other Valuable Deposits|Section 39-14-704 - Tax Rate.

39-14-704. Tax rate.| The total severance tax rate for other valuable deposits shall be two percent (2%). The tax shall be distributed as provided in W.S. 39-14-711.
WY Stat § 39-14-705 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 7 - Other Valuable Deposits|Section 39-14-705 - Exemptions.

39-14-705. Exemptions.| There are no specific applicable provisions for exemptions for this article.
WY Stat § 39-14-706 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 7 - Other Valuable Deposits|Section 39-14-706 - Licenses; Permits.

39-14-706. Licenses; permits.| There are no specific applicable provisions for licenses and permits for this article.
WY Stat § 39-14-710 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 7 - Other Valuable Deposits|Section 39-14-710 - Statute of Limitations.

39-14-710. Statute of limitations.| Except as otherwise provided in this article, there is no general statute of limitations for this article.
WY Stat § 39-14-711 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 7 - Other Valuable Deposits|Section 39-14-711 - Distribution.

39-14-711. Distribution.| (a) As provided by W.S. 39-14-704, the total severance tax rate for other valuable deposits shall be two percent (2%), and shall be deposited in the severance tax distribution account.  (b) All payments received pursuant to W.S. 39-14-707(b)(iii) shall be transferred to an account. The monies in this account shall be invested or deposited in accordance with W.S. 9-4-714 through 9-4-831, and any interest earned shall be credited to the general fund. The revenue under W.S. 39-14-707(b)(iii) shall be distributed in accordance with this section, subject to the following:  (i) Revenues earned during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes;  (ii) Revenues which are earned and received during the first three (3) calendar quarters of the fiscal year shall be distributed within the first fifteen (15) days of October, January and April. For the last quarter of each fiscal year, revenues earned or received shall be distributed not later than June 30. In computing distributions for the last quarter, the state treasurer shall use the most recent consensus revenue estimating group estimates to the extent that earnings cannot be determined by June 30. Not later than September 15, the state treasurer shall compute the actual earnings for the last quarter of the preceding fiscal year and make adjustments to the October distributions in an amount equal to the difference between revenues earned and actual distributions for the preceding fiscal year.
WY Stat § 39-14-802 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 8 - Severance Tax Distributions|Section 39-14-802 - Advanced Conversion Technologies Research Account Created; Funds Deposited; Use of Funds.

39-14-802. Advanced conversion technologies research account created; funds deposited; use of funds.| (a) There is created the advanced conversion technologies research account into which shall be deposited revenues as provided by law. Interest on earnings from funds in the account shall be credited to the account.  (b) Deposits into the account created by subsection (a) of this section shall only be expended pursuant to W.S. 21-17-121(f). Funds deposited in the account shall not be expended until a dollar for dollar match has been provided from nonstate of Wyoming public funds. Notwithstanding W.S. 9-2-1008 or 9-4-207, unexpended funds shall not revert.
WY Stat § 39-15-102 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 1 - State Sales Tax|Section 39-15-102 - Administration; Confidentiality.

39-15-102. Administration; confidentiality.| (a) This article is known and may be cited as the "Selective Sales Tax Act of 1937".  (b) The administration of this article is vested in the department of revenue.  (c) The department may provide for the issuance, affixing and payment of revenue stamps or the issuance of tokens or other devices to more efficiently secure the payment, collection and accounting for taxes imposed by this article.  (d) Notices required to be mailed by the department under this article if mailed to the address shown on the records of the department shall be sufficient for the purposes of this article.  (e) No state employee or other person who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following:  (i) The delivery to the taxpayer or his legal representatives upon written request of a copy of any return or report in connection with his tax;  (ii) The publication of statistics so classified to prevent the identification of particular returns or reports;  (iii) The inspection by the attorney general of the state of the report or return of any person who brings an action against the state, or against whom an action is contemplated or has been instituted;  (iv) The introduction into evidence of any report or return or information therefrom in any administrative or court proceeding to which the person making the report or return is a party;  (v) The furnishing of any information to the United States government and its territories, the District of Columbia, any state allowing similar privileges to the department or to the multistate tax commission for relay to tax officials of cooperating states. Information furnished shall be only for tax purposes;  (vi) The inspection of tax returns and records by the state department of audit;  (vii) The sharing of information with local government entities and other state agencies, provided a written request is made to the department and the governmental entity or agency demonstrates sufficient reason to obtain the information for official business purposes.  (f) No person shall fail or refuse to make any return or payment required by this article or shall make any false return or statement or shall evade the payment of any tax due. No person shall aid or abet another in any attempt to evade payment of the tax due. No person shall knowingly attest by signature to a false or fraudulent return. The district court of the county in which violations of this subsection occur shall have jurisdiction.
WY Stat § 39-15-107.1 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 1 - State Sales Tax|Section 39-15-107.1 - Direct Payment of Sales Tax; Permit Required; Authorization; Rules and Regulations.

39-15-107.1 Direct payment of sales tax; permit required; authorization; rules and regulations.| (a) Upon application by any person liable for the payment of sales tax under this article or a licensed vendor, the director of the department of revenue, in his sole discretion, may issue to the applicant a permit to be known as a direct payment permit authorizing the applicant to make direct payment to the department of revenue of any sales tax imposed under this article. The decision of the director shall not be appealable. The direct payment permit shall be signed by an authorized representative of the department. Any direct payment permit issued under this section may be revoked by the department of revenue at any time upon ninety (90) days written notice to the permittee.  (b) Any applicant issued a direct payment permit authorized by subsection (a) of this section shall pay any sales tax authorized by this article directly to the department of revenue. The applicant shall issue to each vendor furnishing or supplying any goods or services subject to Wyoming sales tax proof that the applicant has a direct payment permit in the form prescribed by the department. The proof of the direct payment permit shall indicate that the applicant assumes all obligations to pay any sales tax due under this article directly to the department of revenue.  (c) Receiving proof of the direct payment permit under subsection (b) of this section shall discharge the vendor furnishing or supplying goods or services to the applicant from any duty to collect or liability for sales taxes owed by the applicant. Any person holding a direct payment permit may be audited by the department of audit once in each calendar year.  (d) The department of revenue shall promulgate rules and regulations necessary to implement the provisions of this section.
WY Stat § 39-15-107.2 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 1 - State Sales Tax|Section 39-15-107.2 - Voluntary Disclosure.

39-15-107.2. Voluntary disclosure.| The department of revenue may enter into a voluntary disclosure agreement with any person establishing sufficient contact with this state to qualify the person as a vendor under this article. Application for voluntary disclosure shall be made in a manner and form as prescribed by the department of revenue and shall include a report of transactions taxable under this article. The report shall include a period of not more than the three (3) previous years immediately preceding the agreement. Agreements which include foreclosure to audit shall be cosigned by the director of the department of audit or his designee. The department of revenue shall not enter into a voluntary disclosure agreement with any person currently engaged in an audit or similar investigation by the department of audit or the department of revenue. For good cause, the department of revenue may waive penalties and interest applicable to any tax liability under this article disclosed in a voluntary disclosure agreement.
WY Stat § 39-15-107.3 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 1 - State Sales Tax|Section 39-15-107.3 - Voluntary Licensing and Monetary Allowances Offered Under the Streamlined Sales Tax Agreement.

39-15-107.3. Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement.| (a) Any vendor who licenses to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with terms of the streamlined sales and use tax agreement shall not be subject to audit prior to the date of licensure provided the vendor was not licensed in this state and licensing occurs within twelve (12) months of the effective date of the streamlined sales and use tax agreement. The vendor shall not be assessed for uncollected sales or use tax together with penalty or interest for sales made during the period the vendor was not licensed in this state, provided licensing occurs within twelve (12) months of the effective date of this provision. This provision shall not apply to any vendor who has received notice of the commencement of an audit and the audit is not finally resolved including any administrative and judicial processes. The voluntary licensure provision shall not be available for sales or use taxes already paid or remitted to the state or for taxes collected by the vendor. The provisions of this section shall be fully effective absent fraud or intentional misrepresentation of a material fact so long as the vendor continues to license and continues collection and remittance of applicable sales or use taxes for a period of not less than thirty-six (36) months following his initial licensure as a vendor. The voluntary licensure provision shall only apply to sales or use taxes due from a vendor acting as a seller and not as a purchaser.  (b) A certified service provider and user of any technology model approved by the department who collects the Wyoming sales and use taxes shall be granted a monetary allowance for collecting the taxes as provided in the streamlined sales and use tax agreement. Any allowance shall be funded entirely from taxes collected under the technology models and shall be based on the contracted amount between the governing board and the service providers.
WY Stat § 39-15-110 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 1 - State Sales Tax|Section 39-15-110 - Statute of Limitations.

39-15-110. Statute of limitations.| (a) No credit or refund shall be allowed after three (3) years from the date of overpayment. The receipt of a claim for a refund by the department shall toll the statute of limitations.  (b) The department may bring an action to recover any delinquent taxes, penalty or interest in any appropriate court within three (3) years following the delinquency. In the case of an assessment created by an audit, the delinquency period is deemed to start thirty (30) days after the date the assessment letter is sent. Any tax penalty and interest related to the audit assessment shall be calculated from the filing period during which the deficiency occurred. In any such action a certificate by the department is prima facie evidence of the amount due.
WY Stat § 39-15-201 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 2 - Local Sales Tax|Section 39-15-201 - Definitions.

39-15-201. Definitions.| (a) Repealed by Laws 2019, ch. 186, § 2.  (b) Definitions under article 1 of this chapter shall apply to this article unless otherwise specified.
WY Stat § 39-15-202 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 2 - Local Sales Tax|Section 39-15-202 - Administration.

39-15-202. Administration.| (a) The state preempts the field of imposing tax upon retail sales of tangible personal property, admissions and services as provided by this article and no county, city, town or other political subdivision may impose, levy or collect taxes upon retail sales, admissions and services except as provided in this article.  (b) In addition to the state tax imposed under article 1 of this chapter a county, city, town or resort district may impose excise taxes as specified under this article.  (c) The administration of the county, city, town or resort district sales taxes is vested in the department which may prescribe forms and rules and regulations for making returns and for the ascertainment, assessment and collection of the taxes. The department shall keep complete records of all monies received and disbursed by it.  (d) No applicant to the state of Wyoming for grant or loan funds shall be penalized for failure to enact the tax provided in W.S. 39-15-204(a)(iii).
WY Stat § 39-15-204 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 2 - Local Sales Tax|Section 39-15-204 - Taxation Rate.

39-15-204. Taxation rate.| (a) In addition to the state tax imposed under W.S. 39-15-101 through 39-15-111 any county of the state may impose the following excise taxes and any city or town may impose the taxes authorized by paragraphs (ii) and (vii) of this subsection and any resort district may impose the tax authorized by paragraph (v) of this subsection:  (i) An excise tax at a rate in increments of one-half of one percent (.5%) not to exceed a rate of two percent (2%) upon retail sales of tangible personal property, admissions and services made within the county, the purpose of which is for general revenue;  (ii) An excise tax at a rate in increments of one percent (1%) not to exceed a rate of two percent (2%) upon the sales price paid for lodging services as defined under W.S. 39-15-101(a)(i), the primary purpose of which is for local travel and tourism promotion;  (iii) An excise tax not to exceed two percent (2%) upon retail sales of tangible personal property, admissions and services made within the county. The total excise tax imposed within any county under this paragraph shall not exceed two percent (2%). The revenue from the tax shall be used in a specified amount for specific purposes authorized by the qualified electors and as provided in W.S. 39-15-211(b)(iv). Specific purposes shall not include ordinary operations of local government except those operations related to a specific project or as authorized by W.S. 39-15-203(a)(iii)(H);  (iv) In no event shall the total excise tax imposed within any county under the provisions of paragraphs (i), (iii) and (vi) of this subsection exceed three percent (3%);  (v) An excise tax at a rate in increments of one-half of one percent (.5%) not to exceed a rate of three percent (3%) upon retail sales of tangible personal property, admissions and services made within the district by vendors physically situated within the district, the purpose of which is for general revenue for the resort district;  (vi) An excise tax at a rate in increments of one-quarter of one percent (.25%) not to exceed a rate of one percent (1%) upon retail sales of tangible personal property, admissions and services made within the county, the purpose of which is for economic development;  (vii) An excise tax at a rate in increments of one-quarter of one percent (.25%) not to exceed a rate of one percent (1%) upon retail sales of tangible personal property, admissions and services made within the city or town, the purpose of which is for general revenue or for a specific purpose and in a specified amount as provided in the proposition to impose the tax.
WY Stat § 39-15-205 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 2 - Local Sales Tax|Section 39-15-205 - Exemptions.

39-15-205. Exemptions.| There are no specific applicable provisions for exemptions for this article. The provisions of W.S. 39-15-105 shall apply to the taxes imposed by this article.
WY Stat § 39-15-206 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 2 - Local Sales Tax|Section 39-15-206 - Licenses; Permits.

39-15-206. Licenses; permits.| An additional license to engage in business shall not be required if the vendor has been issued a state license pursuant to law.
WY Stat § 39-15-207 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 2 - Local Sales Tax|Section 39-15-207 - Compliance; Collection Procedures.

39-15-207. Compliance; collection procedures.| (a) Returns, reports and preservation of records. There are no specific applicable provisions for returns, reports and preservation of records for this article.  (b) Payment. There are no specific applicable provisions for payment for this article.  (c) Timelines. Local tax rates and boundary changes for purposes of this article shall be effective on the first day of a calendar quarter after sixty (60) days notice has been given to a vendor. In the case of a vendor selling from a printed catalog, the new tax rate shall take effect on the first day of the calendar quarter following one hundred twenty (120) days notice provided to the vendor.
WY Stat § 39-15-208 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 2 - Local Sales Tax|Section 39-15-208 - Enforcement.

39-15-208. Enforcement.| There are no specific applicable provisions for enforcement for this article.
WY Stat § 39-15-209 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 2 - Local Sales Tax|Section 39-15-209 - Taxpayer Remedies.

39-15-209. Taxpayer remedies.| There are no specific applicable provisions for taxpayer remedies for this article.
WY Stat § 39-15-210 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 2 - Local Sales Tax|Section 39-15-210 - Statute of Limitations.

39-15-210. Statute of limitations.| No person shall be liable for payment of the tax imposed under W.S. 39-15-204(a)(ii) for any sale of lodging services made more than one (1) year prior to the date he is notified by the department of revenue of his liability for the tax.