(a) Taxpayer remedies

W.S. § 39-23-109 — under Chapter 23 — Tax Upon Production Of Electricity From Nuclear.

W.S. § 39-23-109

(a) Taxpayer remedies. 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.