Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Wyoming Statutes, Title 39

™

Your Policy Risk Impact Agent

Wyoming/Statutes

← All Wyoming coverage

Title 39, Taxation And Revenue

23 chapters · 231 sections in this title.

All chapters in Title 39231 Ch 14, Mine Product Taxes80 Ch 15, Sales And Use Tax48 Ch 17, Fuel Tax33 Ch 13, Ad Valorem Taxation13 Ch 11, Administration12 Ch 18, Cigarette Taxes11 Ch 19, Inheritance Taxes11 Ch 22, Tax Upon Production Of Electricity F…11 Ch 23, Tax Upon Production Of Electricity F…11 Ch 12, Income Tax1

13 sections·Filtered byTitle 39✕Ch 13✕

W.S. § 39-13-101 Definitions
2.7K chars
Definitions. (a) As used in this article: (i) "Ad valorem" means according to value; (ii) "Ad valorem tax" means a property tax based on the assessed value of the property; (iii) "Agricultural land," as used in W.S. 39-13-103(b)(x), means land which meets the requirements of W.S.…
W.S. § 39-13-102 Administration; confidentiality
10.8K chars
Administration; confidentiality. (a) Repealed by Laws 2017, ch. 26, § 2. (b) Repealed by Laws 2017, ch. 26, § 2. (c) The board of county commissioners of each county constitutes the county board of equalization. The county board shall meet at the office of the county commissioner…
W.S. § 39-13-103 Imposition
19.3K chars
Imposition. (a) Taxable event. The following shall apply: (i) The tax imposed by this chapter shall be in addition to any other taxes imposed by law including but not limited to those taxes in W.S. 39-14-101 through 39-14-711; (ii) All property claimed to be in transit shall be d…
W.S. § 39-13-104 Taxation rate
13.3K chars
Taxation rate. (a) Authorized mill levies. There shall be annually levied and assessed upon the taxable value of property within Wyoming the following state taxes when applicable: (i) Not to exceed four (4) mills as certified by the board to be credited to the state general fund;…

W.S. § 39-13-105 Exemptions

6.3K chars

Exemptions. (a) The following persons who are bona fide Wyoming residents for at least three (3) years at the time of claiming the exemption are entitled to receive the tax exemption provided by W.S. 39-11-105(a)(xxiv): (i) An honorably discharged veteran of the Indian Wars, Span…

W.S. § 39-13-106 Licenses; permits

0.1K chars

Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.

W.S. § 39-13-107 Compliance; collection procedures

15.5K chars

Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) Except as provided by chapter 14 of this title or paragraph (ii) of this subsection, annually, commencing on January 1, the county assessor or deputy assessors as provided by W.S. 18-3-107(…

W.S. § 39-13-108 Enforcement

41.0K chars

Enforcement. (a) Audits. There are no specific applicable provisions for audits for this chapter. (b) Interest. The following shall apply: (i) Except as otherwise provided in W.S. 39-13-113, taxes provided by this act are due and payable at the office of the county treasurer of t…

W.S. § 39-13-109 Taxpayer remedies

28.2K chars

Taxpayer remedies. (a) Interpretation requests. The following shall apply: (i) Any person or his agent who wishes to review his property tax assessment or who contests his property tax assessment or valuation in a timely manner pursuant to paragraph (b)(i) of this section is enti…

W.S. § 39-13-110 Statute of limitations

2.5K chars

Statute of limitations. (a) All personal property taxes not collected within ten (10) years from the time the taxes were levied shall be cancelled and are thereafter uncollectible. (b) Property omitted from prior year tax lists discovered by the county assessor shall be added to …

W.S. § 39-13-111 Distribution

4.2K chars

Distribution. (a) The following shall apply to the distribution of tax collections: (i) The county treasurer shall keep accurate records of taxes collected for each governmental entity for which a tax levy is made pursuant to W.S. 39-13-104(k) and shall pay the taxes collected to…

W.S. § 39-13-112 Property taxation of certain helium

2.1K chars

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…

W.S. § 39-13-113 Monthly payment of ad valorem tax on gross product of mineral production

9.6K chars

Monthly payment of ad valorem tax on gross product of mineral production. (a) Commencing with mineral and mine production on January 1, 2020, this section shall govern the payment of all ad valorem taxes on the value of the gross product of minerals and mine products, hereafter r…