Title 39 — Title 39 — Taxation And Revenue
23 chapters · 460 sections in this title.
W.S. § 39-22-101 Definitions
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Definitions. There are no specific applicable provisions for definitions for this chapter.
W.S. § 39-22-102 Administration
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Administration. The department of revenue shall enforce the provisions of this chapter. The department shall promulgate rules and regulations necessary for the implementation and enforcement of this chapter.
W.S. § 39-22-103 Imposition
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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 b…
W.S. § 39-22-104 Taxation rate
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Taxation rate. The tax rate shall be one dollar ($1.00) on each megawatt hour, or portion thereof, which is produced in this state.
W.S. § 39-22-105 Exemptions
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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…
W.S. § 39-22-106 Licensing; permits
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Licensing; permits. There are no specific applicable provisions for licenses and permits for this chapter.
W.S. § 39-22-107 Compliance; collection procedures
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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 y…
W.S. § 39-22-108 Enforcement
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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 a…
W.S. § 39-22-109 Taxpayer remedies
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Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this chapter.
W.S. § 39-22-110 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. § 39-22-111 Distribution
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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 distribu…