Title 39 — Title 39 — Taxation And Revenue
23 chapters · 460 sections in this title.
W.S. § 39-19-101 (a) Definitions
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(a) Definitions. As used in W.S. 39-19-101 through 39-19-111: (i) its designee; "Department" means the department of revenue or (ii) "Federal gross estate" means the gross estate of any decedent as determined under the laws of the United States; (iii) "Personal representative" me…
W.S. § 39-19-102 Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty
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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 (a) Repealed by Laws 2022, ch. 35, § 1.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 mon…
W.S. § 39-19-103 Imposition of tax
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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 tax…
W.S. § 39-19-104 Taxation rate
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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, witho…
W.S. § 39-19-105 Exemptions
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Exemptions. There are no specific applicable provisions for exemptions for this chapter.
W.S. § 39-19-106 Licenses; permits
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Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
W.S. § 39-19-107 Compliance; collection procedures
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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 auth…
W.S. § 39-19-108 Enforcement
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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 taxpay…
W.S. § 39-19-109 Taxpayer remedies
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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 hea…
W.S. § 39-19-110 Statute of limitations
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Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.
W.S. § 39-19-111 Distribution
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Distribution. (a) All money collected under W.S. 39-19-101 through 3919-111 shall be credited to the general fund. (i) Repealed by Laws 2025, ch. 63, § 2. (ii) Repealed by Laws 2025, ch. 63, § 2.