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Wyoming Statutes, Title 39

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Wyoming/Statutes

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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

11 sections·Filtered byTitle 39✕Ch 23✕

W.S. § 39-23-101 Definitions
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Definitions. There are no specific applicable provisions for definitions for this chapter.
W.S. § 39-23-102 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. § 39-23-103 Imposition
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Imposition. There is levied an excise tax upon the sale of electricity from nuclear reactors in this state. The tax shall be imposed upon the sale of any electricity produced from nuclear reactors on or after January 1, 2021 and shall be paid by the person selling such electricit…
W.S. § 39-23-104 Taxation rate
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Taxation rate. The tax rate shall be five dollars ($5.00) on each megawatt hour, or portion thereof, which is sold.

W.S. § 39-23-105 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. (b) No tax shall be imposed upon electricity which is produced for…

W.S. § 39-23-106 Licensing; permits

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

W.S. § 39-23-107 Compliance; collection procedures

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Compliance; collection procedures. (a) Returns and reports. Any person producing electricity from nuclear reactors 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 the fifteenth day…

W.S. § 39-23-108 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. § 39-23-109 Taxpayer remedies

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Taxpayer remedies. (a) 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 forwa…

W.S. § 39-23-110 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. § 39-23-111 Distribution

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Distribution. One hundred percent (100%) of the proceeds from the tax imposed by this chapter shall be distributed by the department and deposited in the state general fund, with receipt and acknowledgement submitted to the state treasurer.