Statute of limitations

W.S. § 39-15-210 — under Chapter 15 — Sales And Use Tax.

W.S. § 39-15-210

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