reglab/housing_qa huggingface dataset:
WY Stat § 39-13-112 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 13 - Ad Valorem Taxation|Section 39-13-112 - Property Taxation of Certain Helium.

39-13-112. Property taxation of certain helium.| (a) As used in this section:  (i) "Helium" means helium which is a component of a natural gas stream leased by the United States to any lessee pursuant to the Mineral Leasing Act of 1920, 30 U.S.C. section 181. All other helium shall be subject to ad valorem taxation pursuant to the provisions of this chapter;  (ii) All other definitions in W.S. 39-13-101 and 39-14-201 are incorporated herein by reference to the extent that they may apply.  (b) Administration; confidentiality: The department shall annually value and assess helium production at its fair market value for taxation in accordance with the applicable provisions of W.S. 39-13-102.  (c) Taxable event: There is levied an ad valorem tax on the value of the gross product produced, as provided in article 15, section 3 of the Wyoming constitution, on the helium produced in this state. The tax imposed by this subsection shall be in addition to all other taxes imposed by law.  (d) Basis of tax: Helium shall be valued for taxation as natural gas as provided in W.S. 39-14-203(b).  (e) Taxpayer: Any person producing helium; or, to the extent of his interest ownership, any person owning or producing an interest in the helium, by lease or other contract right, is liable for the payment of the ad valorem taxes together with any penalties and interest, provided however, that helium shall be subject to the ad valorem tax only once.  (f) Tax rate: Helium shall be subject to the ad valorem tax rate as provided in W.S. 39-13-104.  (g) Exemptions: The exemptions from taxation provided by W.S. 39-13-105 shall apply to helium.  (h) Compliance; collection procedures: The ad valorem tax related provisions of W.S. 39-13-107 shall apply to helium production.  (j) Enforcement: All ad valorem tax related provisions of W.S. 39-13-108 shall apply to helium production.  (k) Taxpayer remedies: All ad valorem tax related provisions of W.S. 39-13-109 shall apply to helium production.  (m) Distribution: Ad valorem tax revenues from helium production shall be distributed as provided by W.S. 39-13-111.
WY Stat § 39-18-102 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 18 - Cigarette Taxes|Section 39-18-102 - Administration; Confidentiality.

39-18-102. Administration; confidentiality.| (a) The payment of the taxes required by this article shall be evidenced by the affixing of stamps, imprints or impressions on each package of cigarettes sold or distributed by a licensed wholesaler. The department shall obtain suitable stamps and sell them to licensed wholesalers for cash at a six percent (6%) discount. The department may deposit cigarette tax stamps in banks within Wyoming for disbursement to licensed wholesalers pursuant to rules and regulations of the department. The department shall keep accurate records of all stamps sold. The department may authorize licensed wholesalers to use department approved metering machines to affix imprints or impressions in lieu of affixing stamps. The machine shall be sealed by the department and used pursuant to rules and regulations of the department. The department shall inspect and read each metering machine at least once a month or may approve and appoint a bank within Wyoming of the wholesaler's choice to act as setting agent pursuant to rules and regulations of the department. Meter settings shall be sold to licensed wholesalers for cash at a six percent (6%) discount. Wholesalers purchasing stamps, imprints or impressions with other than cash shall furnish the department a bond of not less than ten thousand dollars ($10,000.00) or such other amount as specified by the department.  (b) The taxes imposed by W.S. 39-18-103(a)(iii) and (v) shall be paid by the wholesaler. The wholesaler shall be entitled to retain four percent (4%) of any tax collected under W.S. 39-18-103(a)(iii) and (v).
WY Stat § 39-18-105 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 18 - Cigarette Taxes|Section 39-18-105 - Exemptions.

39-18-105. Exemptions.| (a) Sales of cigarettes to any agency of the United States government, sales in interstate commerce or the taxation of any transaction prohibited by the United States constitution are exempted from the provisions of this article but shall be reported to the department in the manner prescribed by it.  (b) The sales and use tax exemptions specified in W.S. 39-15-105 and 39-16-105 are not applicable to this article.
WY Stat § 39-18-106 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 18 - Cigarette Taxes|Section 39-18-106 - Licensing; Permits.

39-18-106. Licensing; permits.| (a) Every wholesaler, cigarette importer and cigarette manufacturer who sells or offers to sell nicotine products in this state must have a license to do so issued by the department. No license or renewal of a license shall be granted under this section unless the wholesaler states in writing, under penalty for false swearing, that he shall comply fully with W.S. 9-4-1201 through 9-4-1209. The license fee is ten dollars ($10.00) per year or fraction thereof and is valid through June 30 in each year. The license will be granted only to wholesalers who own or operate the place from which sales are made and additional licenses must be obtained for each separate location. The licenses are transferable pursuant to rules and regulations promulgated by the department.  (b) Repealed By Laws 2005, ch. 77, § 2.  (c) No license for a cigarette wholesaler, cigarette importer or cigarette manufacturer shall be granted, maintained or renewed if the applicant:  (i) Is not a participating manufacturer as defined in subsection II(jj) of the master settlement agreement as defined in W.S. 9-4-1201(a)(v), or is not in full compliance with W.S. 9-4-1201 through 9-4-1210;  (ii) Has imported or caused to be imported into the United States any tobacco products in violation of 19 U.S.C. 1681a; or  (iii) Has imported or caused to be imported into the United States, or manufactured for sale or distribution in the United States any cigarette that does not fully comply with the federal Cigarette Labeling and Advertising Act, (15 U.S.C. 1331, et seq.).
WY Stat § 39-18-107 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 18 - Cigarette Taxes|Section 39-18-107 - Compliance; Collection Procedures.

39-18-107. Compliance; collection procedures.| (a) Returns and reports. The following shall apply:  (i) Each wholesaler shall keep complete and accurate records of all nicotine products purchased and sold for three (3) years. The records shall be in the form prescribed by the department and will be available for inspection by the department at any reasonable time. The department may investigate and examine the stock of cigarettes upon any premises where they are stored or sold;  (ii) On or before the tenth day of each calendar quarter, every consumer who, during the preceding calendar quarter, has acquired title to or possession of nicotine products for use or storage in this state, upon which products the tax imposed by W.S. 39-18-103(a)(iii) and (v) has not been paid, shall file a return with the department showing the quantity of such products so acquired. The return shall be made upon a form furnished and prescribed by the department and shall contain such other information as the department may require. The return shall be accompanied by a remittance for the full unpaid tax liability shown by it.  (b) Payment. The following shall apply:  (i) There is levied and shall be collected and paid to the department an excise tax at the rate imposed by W.S. 39-18-104(a) upon the sale of each cigarette sold by wholesalers;  (ii) There is levied and shall be paid to the department an excise tax at the rate imposed by W.S. 39-18-104(b) upon the use or storage by consumers of cigarettes in Wyoming but only if the tax imposed by paragraph (i) of this subsection has not been paid;  (iii) No wholesaler shall sell or transfer any stamps issued under the provisions of this article.  (c) Timelines. The following shall apply:  (i) No later than the twentieth day of the month following the sale of cigarettes, or the month following the end of the calendar quarter for nicotine products other than cigarettes, each wholesaler shall return to the department the following information on forms furnished by the department:  (A) The number of packages of cigarettes sold in each incorporated city and town;  (B) The number of packages of cigarettes sold in each county outside the incorporated cities and towns;  (C) Other information required by the department;  (D) The amount paid by the wholesaler to the manufacturer for nicotine products other than moist snuff. For sales of moist snuff, the return shall include the net weight as listed by the manufacturer. The department shall compile the information provided under this subparagraph with respect to moist snuff tobacco sales on an annual basis and shall report the information to the legislature every five (5) years beginning on July 1, 2014.  (ii) The stamps, imprints or impressions shall be affixed by the wholesaler any time before the cigarettes are transferred from his possession.
WY Stat § 39-18-109 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 18 - Cigarette Taxes|Section 39-18-109 - Taxpayer Remedies.

39-18-109. Taxpayer remedies.| (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this chapter.  (b) Appeals. There are no specific applicable provisions for appeals for this chapter.  (c) Refunds. The department shall redeem any unused and uncancelled stamps presented by a wholesaler.  (d) Credits. Credit shall be given by the department for taxes paid on unsalable merchandise when the department is satisfied the merchandise has been returned to the manufacturer and when evidenced by a statement signed by the wholesaler and a manufacturer's representative certifying the number of packages returned.  (e) Redemption. There are no specific applicable provisions for redemption for this chapter.  (f) Escrow. There are no specific applicable provisions for escrow for this chapter.
WY Stat § 39-18-110 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 18 - Cigarette Taxes|Section 39-18-110 - Statute of Limitations.

39-18-110. Statute of limitations.| There are no specific applicable provisions for a statute of limitations for this chapter.
WY Stat § 39-18-111 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 18 - Cigarette Taxes|Section 39-18-111 - Distribution.

39-18-111. Distribution.| (a) Fifteen percent (15%) of the taxes collected pursuant to W.S.39-18-104(a) and (b) shall be distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city or town or county bears to total cigarette taxes collected. The computation for the distribution shall be made by the department according to the monthly returns filed by the wholesalers. The remainder shall be deposited in the state general fund.  (i) Repealed by Laws 2019, ch. 21, § 2.  (ii) Repealed by Laws 2019, ch. 21, § 2.  (iii) Repealed by Laws 2019, ch. 21, § 2.  (b) The revenue received from the taxes imposed by W.S. 39-18-104(c), (d), (g) and (h) shall be deposited in the general fund.  (c) Repealed by Laws 2019, ch. 21, § 2.
WY Stat § 39-19-101 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-101 - Definitions.

39-19-101. Definitions.| (a) As used in W.S. 39-19-101 through 39-19-111:  (i) "Department" means the department of revenue or its designee;  (ii) "Federal gross estate" means the gross estate of any decedent as determined under the laws of the United States;  (iii) "Personal representative" means the executor, administrator or trustee of the estate of the decedent, or, if there is no executor appointed, qualified and acting within Wyoming, then any person in actual or constructive possession of any property of the decedent;  (iv) "Taxpayer" means the personal representative of an estate and the estate itself;  (v) "Wyoming gross estate" means the value of the federal gross estate of a decedent excluding the value of real or tangible personal property which has an actual situs outside Wyoming at the time of death of the decedent, and excluding the value of intangible personal property owned by a decedent not domiciled in Wyoming.
WY Stat § 39-19-102 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-102 - Administration; Confidentiality; Fees; Compensation; Disposition of Tax; Disclosure; Penalty.

39-19-102. Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty.| (a) The department of revenue shall collect the following fees:  (i) Ten dollars ($10.00) for a certificate authorizing transfer of stock or securities of a corporation; and  (ii) Ten dollars ($10.00) for a certificate showing no tax due.  (b) No officer shall receive any additional compensation other than as allowed by law, by reason of duties imposed under this section.  (c) All money collected under W.S. 39-19-101 through 39-19-111 shall be credited to the general fund.  (d) No state employee 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 or in the following cases:  (i) The delivery to the taxpayer, his designee 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 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;  (iv) The inspection of tax returns and records by the state department of audit.  (e) Any person who violates subsection (d) of this section is guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars ($1,000.00), imprisoned for not more than one (1) year, or both.
WY Stat § 39-19-103 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-103 - Imposition of Tax.

39-19-103. Imposition of tax.| (a) Taxable event. A tax is imposed on the transfer of property constituting the Wyoming gross estate of every decedent.  (b) Basis of tax. The amount of tax is the maximum state death tax credit allowed to a Wyoming estate as a credit against federal estate taxes under the laws of the United States for estate, inheritance, legacy and succession taxes actually paid to the several states times the ratio which the Wyoming gross estate bears to the value of the federal gross estate, or the maximum state death tax credit allowable to a Wyoming gross estate, whichever is greater. W.S. 39-19-101 through 39-19-111 are intended to take full advantage for Wyoming of the credit which is allowed as a deduction from the federal estate tax liability of estates of decedents, for state taxes upon property or transfer thereof by reason of death, without increasing the aggregate of federal and state death, transfer or succession taxes upon any estate.  (c) Taxpayer. The personal representative of an estate, a portion of which constitutes Wyoming gross estate, shall file with the department a duplicate of all federal estate tax returns and notices required to be made to the federal authorities and pay the Wyoming estate tax to the department. Any tax liability under W.S. 39-19-101 through 39-19-111 becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the state, to be recovered in an action on this title. The attorney general may bring an action at the request of the department in the name of the state to collect any tax liability of any taxpayer under W.S. 39-19-101 through 39-19-111.
WY Stat § 39-19-104 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-104 - Taxation Rate.

39-19-104. Taxation rate.| W.S. 39-19-101 through 39-19-111 are intended to take full advantage for Wyoming of the credit which is allowed as a deduction from the federal estate tax liability of estates of decedents, for state taxes upon property or transfer thereof by reason of death, without increasing the aggregate of federal and state death, transfer or succession taxes upon any estate. The amount of tax is the maximum state death tax credit allowed to a Wyoming estate as a credit against federal estate taxes under the laws of the United States for estate, inheritance, legacy and succession taxes actually paid to the several states times the ratio which the Wyoming gross estate bears to the value of the federal gross estate, or the maximum state death tax credit allowable to a Wyoming gross estate, whichever is greater.
WY Stat § 39-19-105 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-105 - Exemptions.

39-19-105. Exemptions.| There are no specific applicable provisions for exemptions for this chapter.
WY Stat § 39-19-106 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-106 - Licenses; Permits.

39-19-106. Licenses; permits.| There are no specific applicable provisions for licenses and permits for this chapter.
WY Stat § 39-19-107 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-107 - Compliance; Collection Procedures.

39-19-107. Compliance; collection procedures.| (a) Returns, reports. The personal representative of an estate, a portion of which constitutes Wyoming gross estate, shall file with the department a duplicate of all federal estate tax returns and notices required to be made to the federal authorities and pay the Wyoming estate tax to the department. If, subsequent to payment of the Wyoming estate tax it appears that additional estate tax is due Wyoming or an overpayment has been made, the department shall assess and collect the additional tax due or authorize a refund of the overpayment to the taxpayer.  (b) Payment. Returns shall be filed and Wyoming estate tax paid at the time federal estate tax returns are required to be filed and federal estate taxes paid under the laws of the United States, including any extensions of time for filing or payment granted by the federal authorities. If, subsequent to payment of the Wyoming estate tax it appears that additional estate tax is due Wyoming or an overpayment has been made, the department shall assess and collect the additional tax due or authorize a refund of the overpayment to the taxpayer. Any tax liability under W.S. 39-19-101 through 39-19-111 becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the state, to be recovered in an action on this title. The attorney general may bring an action at the request of the department in the name of the state to collect any tax liability of any taxpayer under W.S. 39-19-101 through 39-19-111.  (c) Timelines. The following shall apply to timelines under this chapter:  (i) Returns shall be filed and Wyoming estate tax paid at the time federal estate tax returns are required to be filed and federal estate taxes paid under the laws of the United States, including any extensions of time for filing or payment granted by the federal authorities;  (ii) Before a final decree of distribution is entered the court shall be satisfied by presentation of receipts, cancelled checks, certificates, closing letters and other proof that all federal, state, county and municipal taxes legally levied upon the property of the estate or due on account of the estate or death of the decedent have been fully paid. All documents presented to the court shall be filed with the clerk to be preserved as a permanent part of the court file relating to the estate. The court shall not discharge any personal representative nor release his bond nor issue a decree of final distribution of the estate until:  (A) A receipt from the inheritance tax commissioner is filed showing no inheritance and estate tax due;  (B) All inheritance and estate taxes and interest have been paid; or  (C) The court finds that no inheritance tax or estate tax is chargeable against the estate and excuses the filing of a receipt.
WY Stat § 39-19-108 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-108 - Enforcement.

39-19-108. Enforcement.| (a) Audits. If, subsequent to payment of the Wyoming estate tax it appears that additional estate tax is due Wyoming or an overpayment has been made, the department shall assess and collect the additional tax due or authorize a refund of the overpayment to the taxpayer. Any tax liability under W.S. 39-19-101 through 39-19-111 becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the state, to be recovered in an action on this title. The attorney general may bring an action at the request of the department in the name of the state to collect any tax liability of any taxpayer under W.S. 39-19-101 through 39-19-111.  (b) Interest. There are no specific applicable provisions for interest in this chapter.  (c) Penalties. There are no specific applicable provisions for penalties for this chapter.  (d) Liens. There are no specific applicable provisions for liens for this chapter.  (e) Tax sales. There are no specific applicable provisions for tax sales for this chapter.
WY Stat § 39-19-109 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-109 - Taxpayer Remedies.

39-19-109. Taxpayer remedies.| (a) Interpretations requests. There are no specific applicable provisions for taxpayer remedies for this chapter.  (b) Appeals. The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department upon application of any interested person adversely affected, including boards of county commissioners for the purposes of this subsection, under the contested case procedures of the Wyoming Administrative Procedure Act. Any interested person adversely affected by the adoption, amendment or repeal of a rule pursuant to W.S. 16-3-103(a) shall be afforded an opportunity for a hearing before the board. In addition, the board shall have the powers and duties set forth in W.S. 39-11-102(e). Any person including the state of Wyoming aggrieved by any order issued by the board whose decision has been reversed or modified by the state board of equalization, may appeal the decision of the board to the district court of the county in which the property or some part thereof is situated.  (c) Refunds. If, subsequent to payment of the Wyoming estate tax it appears that additional estate tax is due Wyoming or an overpayment has been made, the department shall assess and collect the additional tax due or authorize a refund of the overpayment to the taxpayer.  (d) Credits. There are no specific applicable provisions for credits for this chapter.  (e) Redemption. There are no specific applicable provisions for redemption for this chapter.  (f) Escrow. There are no specific applicable provisions for escrow for this chapter.
WY Stat § 39-19-110 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 19 - Inheritance Taxes|Section 39-19-110 - Statute of Limitations.

39-19-110. Statute of limitations.| There are no specific applicable provisions for a statute of limitations for this chapter.