reglab/housing_qa huggingface dataset:
WY Stat § 39-19-111 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-111 - Distribution.

39-19-111. Distribution.| (a) All money collected under W.S. 39-19-101 through 39-19-111 shall be credited as follows:  (i) The first ten million dollars ($10,000,000.00) in each fiscal year to the general fund; and  (ii) The remainder to the budget reserve account.
WY Stat § 39-22-101 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|Section 39-22-101 - Definitions.

39-22-101. Definitions.| There are no specific applicable provisions for definitions for this chapter.
WY Stat § 39-22-102 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|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.
WY Stat § 39-22-103 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|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. The tax shall be imposed on each megawatt hour of electricity produced from wind resources at the point of interconnection with an electric transmission line.
WY Stat § 39-22-104 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|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.
WY Stat § 39-22-105 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|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 excess production of electricity that does not exceed five hundred (500) kilowatt hours in any twenty-four (24) hour period.  (b) Electricity produced from a wind turbine shall not be subject to the tax imposed under this chapter until the date three (3) years after the turbine first produced electricity for sale. After such date the production shall be subject to the tax, as provided by W.S. 39-22-103, regardless of whether production first commenced prior to or after January 1, 2012.
WY Stat § 39-22-106 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|Section 39-22-106 - Licensing; Permits.

39-22-106. Licensing; permits.| There are no specific applicable provisions for licenses and permits for this chapter.
WY Stat § 39-22-107 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|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 was produced.  (b) Payment. Any person owing a tax under this chapter shall pay the tax once each year on or before February 1 of the year immediately following the year in which the electricity was produced. The tax shall be collected by the department of revenue.  (c) Timelines. There are no specific applicable provisions for timelines for this chapter.
WY Stat § 39-22-108 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|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 the average prime interest rate, the state treasurer shall average the prime interest for at least seventy-five percent (75%) of the thirty (30) largest banks in the United States. The interest rate on delinquent taxes shall be adjusted on January 1 of each year following the year in which the taxes first became delinquent. In no instance shall the delinquent interest rate be less than twelve percent (12%) nor greater than eighteen percent (18%).  (c) Penalties. The following shall apply:  (i) If any person fails to make or file a return and remit the tax as required by W.S. 39-22-107, the department shall impose a penalty of five percent (5%) of the taxes due for each thirty (30) day period, or fraction thereof, elapsing between the due date of the return and the date filed, unless the person for good cause obtains from the department an extension of time for filing prior to the due date for filing. In the event of an extension, the person shall pay the interest due on delinquent payments set forth in subsection (b) of this section. In no event shall the total penalty imposed by this subsection exceed twenty-five percent (25%) of the tax due. The department, for good cause, may waive a penalty imposed for failure to file a return for any one (1) calendar year, provided that:  (A) The return was filed within five (5) business days following the due date, including an approved extension period; and  (B) The taxpayer requests the waiver in writing within fifteen (15) days after the return was filed, setting forth the reasons for the late filing.  (ii) If any part of a tax deficiency is due to the negligence or intentional disregard of rules and regulations there shall be added a penalty of five percent (5%) of the amount of the deficiency plus interest as provided by subsection (b) of this section. The taxes, penalty and interest shall be paid by the taxpayer within ten (10) days after receipt of notice and demand by the department;  (iii) Taxes due together with interest, penalties and costs shall be collectible by the department by appropriate judicial proceedings;  (iv) The department may credit or waive penalties imposed by this section as part of a settlement or for any other good cause.  (d) Liens. Any delinquent tax is a lien upon the property of any owner from and after the time the tax is due until the tax is paid. The tax lien shall have preference over all liens except any valid mortgage or other liens of record filed or recorded prior to the date the tax became due.  (e) Tax sales. There are no specific applicable provisions for tax sales for this chapter.
WY Stat § 39-22-109 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|Section 39-22-109 - Taxpayer Remedies.

39-22-109. Taxpayer remedies.| There are no specific applicable provisions for taxpayer remedies for this chapter.
WY Stat § 39-22-110 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|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.
WY Stat § 39-22-111 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 22 - Tax Upon Production of Electricity From Wind Resources|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 value of the generating facilities located within the county as compared to the total assessed value of generating facilities located within the state;  (ii) Forty percent (40%) shall be deposited in the state general fund, with receipt and acknowledgement submitted to the state treasurer.
WY Stat § 39-23-101 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-101 - Definitions.

39-23-101. Definitions.| There are no specific applicable provisions for definitions for this chapter.
WY Stat § 39-23-102 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-102 - Administration.

39-23-102. 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.
WY Stat § 39-23-103 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-103 - Imposition.

39-23-103. Imposition.| There is levied an excise tax upon the sale of electricity from nuclear reactors in this state. The tax shall be imposed upon the sale of any electricity produced from nuclear reactors on or after January 1, 2021 and shall be paid by the person selling such electricity. The tax shall be imposed on each megawatt hour of electricity that is generated from the nuclear reactor and sold.
WY Stat § 39-23-104 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-104 - Taxation Rate.

39-23-104. Taxation rate.| The tax rate shall be five dollars ($5.00) on each megawatt hour, or portion thereof, which is sold.
WY Stat § 39-23-105 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-105 - Exemptions.

39-23-105. 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.  (b) No tax shall be imposed upon electricity which is produced for the personal consumption of the producer. For purposes of this subsection, "electricity produced for the personal consumption of the producer" shall include any excess production of electricity that does not exceed five hundred (500) kilowatt hours in any twenty-four (24) hour period.  (c) No tax shall be imposed on any test or demonstration small modular nuclear reactor licensed and operated in accordance with W.S. 35-11-2101(b) and 35-11-431 through 35-11-433.
WY Stat § 39-23-106 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-106 - Licensing; Permits.

39-23-106. Licensing; permits.| There are no specific applicable provisions for licenses and permits for this chapter.
WY Stat § 39-23-107 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-107 - Compliance; Collection Procedures.

39-23-107. Compliance; collection procedures.| (a) Returns and reports. Any person producing electricity from nuclear reactors 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 the fifteenth day of the month immediately following the month in which the electricity was produced.  (b) Payment. Any person owing a tax under this chapter shall pay the tax once each month on or before the fifteenth day of the month immediately following the month in which the electricity was produced. The tax shall be collected by the department of revenue.  (c) Timelines. There are no specific applicable provisions for timelines for this chapter.
WY Stat § 39-23-108 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-108 - Enforcement.

39-23-108. 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 the average prime interest rate, the state treasurer shall average the prime interest for at least seventy-five percent (75%) of the thirty (30) largest banks in the United States. The interest rate on delinquent taxes shall be adjusted on January 1 of each year following the year in which the taxes first became delinquent. In no instance shall the delinquent interest rate be less than twelve percent (12%) nor greater than eighteen percent (18%).  (c) Penalties. The following shall apply:  (i) If any person fails to make or file a return and remit the tax as required by W.S. 39-23-107, the department shall impose a penalty of five percent (5%) of the taxes due for each thirty (30) day period, or fraction thereof, elapsing between the due date of the return and the date filed, unless the person for good cause obtains from the department an extension of time for filing prior to the due date for filing. In the event of an extension, the person shall pay the interest due on delinquent payments set forth in subsection (b) of this section. In no event shall the total penalty imposed by this subsection exceed twenty-five percent (25%) of the tax due. The department, for good cause, may waive a penalty imposed for failure to file a return for any one (1) calendar year, provided that:  (A) The return was filed within five (5) business days following the due date, including an approved extension period; and  (B) The taxpayer requests the waiver in writing within fifteen (15) days after the return was filed, setting forth the reasons for the late filing.  (ii) If any part of a tax deficiency is due to the negligence or intentional disregard of rules and regulations there shall be added a penalty of five percent (5%) of the amount of the deficiency plus interest as provided by subsection (b) of this section. The taxes, penalty and interest shall be paid by the taxpayer within ten (10) days after receipt of notice and demand by the department;  (iii) Taxes due together with interest, penalties and costs shall be collectible by the department by appropriate judicial proceedings;  (iv) The department may credit or waive penalties imposed by this section as part of a settlement or for any other good cause.  (d) Liens. Any delinquent tax is a lien upon the property of any owner from and after the time the tax is due until the tax is paid. The tax lien shall have preference over all liens except any valid mortgage or other liens of record filed or recorded prior to the date the tax became due.  (e) Tax sales. There are no specific applicable provisions for tax sales for this chapter.
WY Stat § 39-23-109 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-109 - Taxpayer Remedies.

39-23-109. Taxpayer remedies.| (a) Credits. The following shall apply:  (i) The taxpayer is entitled to receive an offsetting credit for any property tax paid in connection with the sale of electricity produced from a nuclear reactor;  (ii) Any credit under this subsection may be carried forward to succeeding reporting periods.
WY Stat § 39-23-110 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-110 - Statute of Limitations.

39-23-110. Statute of limitations.| There are no specific applicable provisions for a statute of limitations for this chapter.
WY Stat § 39-23-111 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 23 - Tax Upon Production of Electricity From Nuclear Reactors|Section 39-23-111 - Distribution.

39-23-111. Distribution.| One hundred percent (100%) of the proceeds from the tax imposed by this chapter shall be distributed by the department and deposited in the state general fund, with receipt and acknowledgement submitted to the state treasurer.
WY Stat § 40-1-102 (2021)
2021 Wyoming Statutes|Title 40 - Trade and Commerce|Chapter 1 - Trademarks and Service Marks|Section 40-1-102 - Marks Which Cannot Be Registered.

40-1-102. Marks which cannot be registered.| (a) A mark by which the goods or services of any applicant for registration may be distinguished from the goods or services of others shall not be registered if it:  (i) Consists of or comprises immoral, deceptive or scandalous matter; or  (ii) Consists of or comprises matter which may disparage or falsely suggest a connection with persons, living or dead, institutions, beliefs, or national symbols, or bring them into contempt, or disrepute; or  (iii) Consists of or comprises the flag or coat of arms or other insignia of the United States, or of any state or municipality, or of any foreign nation, or any simulation thereof; or  (iv) Consists of or comprises the name, signature or portrait identifying a particular living individual, except by the individual's written consent; or  (v) Consists of a mark which, (A) when used on or in connection with the goods or services of the applicant, is merely descriptive or deceptively misdescriptive of them, or (B) when used on or in connection with the goods or services of the applicant is primarily geographically descriptive or deceptively misdescriptive of them, or (C) is primarily merely a surname; provided, however, that nothing in this paragraph shall prevent the registration of a mark used in this state by the applicant which has become distinctive of the applicant's goods or services. The secretary may accept as evidence that the mark has become distinctive, as used on or in connection with the applicant's goods or services, proof of continuous use thereof as a mark by the applicant in this state or elsewhere for the five (5) years before the date on which the claim of distinctiveness is made; or  (vi) Consists of or comprises a mark which is the same as, or deceptively similar to, a mark registered in this state, a trade name or the name of a juristic person, or a mark or trade name previously used in this state by another and not abandoned, as to be likely, when applied to the goods or services of the applicant, to cause confusion or mistake or to deceive.
WY Stat § 40-1-103 (2021)
2021 Wyoming Statutes|Title 40 - Trade and Commerce|Chapter 1 - Trademarks and Service Marks|Section 40-1-103 - Application for Registration; Filing Fee.

40-1-103. Application for registration; filing fee.| (a) Subject to the limitations set forth in this act, any person who uses a mark in this state may file in the office of the secretary, in a manner complying with the requirements of the secretary, an application for registration of that mark setting forth, but not limited to, the following information:  (i) The name and business address of the person applying for such registration; and, if a corporation, the state of incorporation, or if a partnership, the state in which the partnership is organized and the names of the general partners, as specified by the secretary, or similar information for other juristic persons, as specified by the secretary;  (ii) The goods or services on or in connection with which the mark is used and the mode or manner in which the mark is used on or in connection with such goods or services and the class in which such goods or services fall;  (iii) The date when the mark was first used anywhere and the date when it was first used in this state by the applicant or a predecessor in interest;  (iv) A statement that the applicant is the owner of the mark, that the mark is in use and that to the knowledge of the person verifying the application, no other person has registered, either federally or in this state, or has the right to use such mark either in the identical form thereof or in such near resemblance as to be likely, when applied to the goods or services of such other person, to cause confusion or to cause mistake or to deceive; and  (v) If required by the secretary, a statement as to whether an application to register the mark, or portions or a composite, has been filed by the applicant or a predecessor in interest in the United States patent and trademark office; and, if so, the applicant shall provide full particulars including the filing date and serial number of each application, the status and, if any application was finally refused registration or has otherwise not resulted in a registration, the reasons therefor.  (b) The application shall be signed and verified by oath, affirmation or declaration subject to perjury laws by the applicant or by a member of the firm or an officer of the corporation or association applying.  (c) The application shall be accompanied by a specimen or facsimile of such mark in triplicate. The secretary may also require that a drawing of the mark, complying with requirements as the secretary may specify, accompany the application.  (d) The application for registration shall be accompanied by a filing fee, set in accordance with W.S. 40-1-116, but not to exceed three hundred dollars ($300.00) and payable to the secretary.
WY Stat § 40-1-104 (2021)
2021 Wyoming Statutes|Title 40 - Trade and Commerce|Chapter 1 - Trademarks and Service Marks|Section 40-1-104 - Examination of Application; Amendment of Application.

40-1-104. Examination of application; amendment of application.| (a) Upon the filing of an application for registration and payment of the application fee, the secretary may cause the application to be examined for conformity with this act.  (b) The applicant shall provide any additional pertinent information requested by the secretary, including a description of a design mark and may make or authorize the secretary to make such amendments to the application as may be reasonably requested by the secretary or deemed by the applicant to be advisable to respond to any rejection or objection.  (c) The secretary may require the applicant to disclaim an unregisterable component of a mark otherwise registerable and an applicant may voluntarily disclaim a component of a mark sought to be registered. No disclaimer shall prejudice or affect the applicant's or registrant's rights then existing or thereafter arising in the disclaimed matter, or the applicant's or registrant's rights of registration on another application if the disclaimed matter be or shall have become distinctive of the applicant's or registrant's goods or services.  (d) Amendments may be made by the secretary upon the application submitted by the applicant upon the applicant's agreement or a fresh application may be required to be submitted.  (e) If the applicant is found not to be entitled to registration, the secretary shall advise the applicant of the reasons. The applicant shall have a reasonable period of time specified by the secretary in which to reply or to amend the application, in which event the application shall then be reexamined. This procedure may be repeated until (A) the secretary finally refuses registration of the mark or (B) the applicant fails to reply or amend within the specified period, whereupon the application shall be deemed to have been abandoned.