reglab/statecodes huggingface dataset:
2023 Wyoming Statutes › Title 39 - Taxation and Revenue › Chapter 17 - Fuel Tax › Article 1 - Gasoline Tax › Section 39-17-104 - Taxation Rate.

39-17-104. Taxation rate.
(a) Except as otherwise provided by this section and W.S. 39-17-105, the total tax on gasoline shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows:
(i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105;
(ii) Notwithstanding paragraph (i) of this subsection, gasoline sold for use in aircraft shall be taxed at four cents ($.04) per gallon except for those fuels exempted under W.S. 39-17-105;
(iii) In addition to the tax collected pursuant to paragraphs (i) and (ii) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105(a).
(b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, 1.
(c) Amended and renumbered as (a)(iii) by Laws 2003, Ch. 15, 1.
(d) Repealed by Laws 2003, Ch. 15, 2.
(e) Repealed by Laws 2015, ch. 28, 3.
2023 Wyoming Statutes › Title 39 - Taxation and Revenue › Chapter 17 - Fuel Tax › Article 1 - Gasoline Tax › Section 39-17-105 - Exemptions.

39-17-105. Exemptions.
(a) Gasoline sold at a Wyoming terminal rack for export, other than in the fuel supply tank of a motor vehicle, by a person licensed as an exporter in this state is exempt from the license tax imposed under W.S. 39-17-104(a)(i) through (iii). The exempt sales shall be reported on or before the last day of the month in a format required by the department. The sales reports are invalid if not submitted to the department within one (1) year following date of sale. Gasoline directly exported, other than in the fuel supply tank of a motor vehicle, by a Wyoming licensed supplier, is exempt from the additional license tax imposed under W.S. 39-17-104(a)(iii). Exchanges and sales of gasoline between suppliers are exempt from the license tax under this section.
(b) Repealed by Laws 1998, ch. 51, 3.
(c) Repealed By Laws 2011, Ch. 99, 2.
(d) Exchanges or sales of gasoline between suppliers are exempt from the license tax under this article. Gasoline directly exported, other than in the fuel supply tank of a motor vehicle, by a supplier is exempt from the license tax under this article.
2023 Wyoming Statutes › Title 39 - Taxation and Revenue › Chapter 17 - Fuel Tax › Article 1 - Gasoline Tax › Section 39-17-110 - Statute of Limitations.

39-17-110. Statute of limitations.
(a) The refund form and receipts, as provided for in W.S. 39-17-109(c)(ii) are invalid if not submitted to the department within one (1) year following date of purchase.
(b) The record and sales slip shall be preserved by each refiner or distributor and each purchaser for three (3) years.
2023 Wyoming Statutes › Title 39 - Taxation and Revenue › Chapter 17 - Fuel Tax › Article 2 - Diesel Fuel Taxes › Section 39-17-204 - Taxation Rate.

39-17-204. Taxation rate.
(a) Except as otherwise provided by this section and W.S. 39-17-205, the total tax on diesel fuels shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows:
(i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all diesel fuels used, sold or distributed for sale or use in this state;
(ii) In addition to the tax collected pursuant to paragraph (i) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all diesel fuels used, sold or distributed for sale or use in this state except for those fuels exempted in W.S. 39-17-205(b) and (e);
(iii) Notwithstanding paragraph (i) of this subsection, jet fuel sold for use in aircraft shall be taxed at four cents ($.04) per gallon.
(b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, 1.
(c) Repealed By Laws 2003, Ch. 15, 2.
(d) Repealed By Laws 2003, Ch. 15, 2.
(e) Repealed by Laws 2015, ch. 28, 3.
2023 Wyoming Statutes › Title 39 - Taxation and Revenue › Chapter 17 - Fuel Tax › Article 2 - Diesel Fuel Taxes › Section 39-17-205 - Exemptions.

39-17-205. Exemptions.
(a) Repealed by Laws 1998, ch. 51, 3.
(b) Diesel fuel sold at a Wyoming terminal rack for export, other than in the fuel supply tank of a motor vehicle, by a person licensed as an exporter in this state is exempt from the license tax imposed under W.S. 39-17-204(a)(i) through (iii). The exempt sales shall be reported on or before the last day of the month in a format required by the department. The sales reports are invalid if not submitted to the department within one (1) year following the date of sale.
(c) Exchanges or sales of diesel fuel between suppliers are exempt from the license tax under W.S. 39-17-204(a)(i). Diesel fuel directly exported, other than in the fuel supply tank of a motor vehicle, by a supplier is exempt from the license tax under W.S. 39-17-204(a)(i).
(d) Dyed diesel fuel as defined in W.S. 39-17-201(a)(ix) is exempt from the license tax under W.S. 39-17-204(a)(i).
(e) Diesel fuel directly exported, other than in the fuel supply tank of a motor vehicle, by a Wyoming licensed supplier is exempt from the additional license tax imposed under W.S. 39-17-204(a)(ii).
2023 Wyoming Statutes › Title 39 - Taxation and Revenue › Chapter 17 - Fuel Tax › Article 2 - Diesel Fuel Taxes › Section 39-17-210 - Statute of Limitations.

39-17-210. Statute of limitations.
(a) The refund form and receipts, as provided for in W.S. 39-17-209(c)(i) are invalid if not submitted to the department within eighteen (18) months following date of purchase.
(b) Each supplier, refiner, terminal operator, importer, exporter, distributor and dealer shall keep and preserve the records relating to the purchase and sale of diesel fuels three (3) years. The department may authorize, by rule, alternate methods of preserving records required under this section.
2023 Wyoming Statutes › Title 39 - Taxation and Revenue › Chapter 17 - Fuel Tax › Article 3 - Alternative Fuel Taxes › Section 39-17-304 - Taxation Rate.

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 ($.24) per gallon. The gasoline gallon equivalent (GGE) shall be used for compressed natural gas, liquid petroleum gas or electricity. The diesel gallon equivalent (DGE) shall be used for liquefied natural gas or renewable diesel. The rate shall be imposed as follows:
(i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon, gasoline gallon equivalent or diesel gallon equivalent as appropriate on all alternative fuel used, sold or distributed for sale or use in this state to propel a motor vehicle except for those fuels exempted under W.S. 39-17-305;
(ii) Notwithstanding paragraph (i) of this subsection, alternative fuel sold for use in aircraft shall be taxed at four cents ($.04) per gallon, gasoline gallon equivalent or diesel gallon equivalent as appropriate except for those fuels exempted under W.S. 39-17-305;
(iii) In addition to the tax collected pursuant to paragraphs (i) and (ii) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon, gasoline gallon equivalent or diesel gallon equivalent as appropriate on all alternative fuel used, sold or distributed for sale or use in this state to propel a motor vehicle except for those fuels exempted under W.S. 39-17-305(a).
2023 Wyoming Statutes › Title 39 - Taxation and Revenue › Chapter 17 - Fuel Tax › Article 3 - Alternative Fuel Taxes › Section 39-17-305 - Exemptions.

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 a motor vehicle. The exempt sales shall be reported on or before the last day of the month in a format required by the department. The sales reports are invalid if not submitted to the department within one (1) year following date of sale.
(b) Exchanges or sales of alternative fuel which is sold for the purposes of propelling a motor vehicle between suppliers are exempt from the license tax imposed under W.S. 39-17-304(a)(i) through (iii). Alternative fuel directly exported, other than in the fuel supply tank of a motor vehicle, by a supplier is exempt from the license taxes under this article.
2023 Wyoming Statutes › Title 39 - Taxation and Revenue › Chapter 17 - Fuel Tax › Article 3 - Alternative Fuel Taxes › Section 39-17-310 - Statute of Limitations.

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 preserve the records relating to the purchase and sale of alternative fuels for not less than three (3) years. The department may authorize, by rule, alternate methods of preserving records required under this section.
2023 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).
2023 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.
2023 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.).
2023 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, provided that the tax on cigars, snuff and other tobacco products shall be due upon the sale of the cigars, snuff and other tobacco products as provided in subsection (b) of this section.
(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.
2023 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.
2023 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.
2023 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.
2023 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) Repealed by Laws 2022, ch. 35, 1.
(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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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) Except as otherwise provided in this subsection, no tax shall be imposed on any advanced nuclear reactor operated in accordance with W.S. 35-11-2101. Beginning July 1, 2035, a taxpayer shall only qualify for the exemption authorized under this subsection for any month that not less than eighty percent (80%) of the advanced nuclear reactor's uranium used for producing electricity was sourced from uranium mines located in the United States. The burden shall be on the taxpayer to establish entitlement to the exemption authorized under this subsection. Not later than June 1 of each year, the department of revenue shall report to the joint revenue interim committee on the amount of taxes that were exempted under this subsection during the prior tax year.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.