Title 39 — Title 39 — Taxation And Revenue
23 chapters · 460 sections in this title.
W.S. § 39-6-807 Repealed by Laws 1982, ch
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Repealed by Laws 1982, ch. 74, § 3.
W.S. § 39-6-808 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-809 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-810 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-811 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-812 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-813 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-901 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-902 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-903 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-904 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-905 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-906 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-907 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-908 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-909 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-910 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-911 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-912 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-913 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-914 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-1001 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-1002 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-6-1101 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-7-101 Repealed By Laws 1998, ch
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Repealed By Laws 1998, ch. 5, § 4.
W.S. § 39-11-101 Definitions
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Definitions. (a) As used in this act unless otherwise specifically provided: (i) "Assessed value" means taxable value; (ii) "Assessment roll" means the official list of taxable property for the ensuing tax year and may include taxes due thereon; (iii) "Board" means the state boar…
W.S. § 39-11-102 1(c)
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1(c). If the case involves property that may subject the county to tax liability, the county board of equalization shall certify the case directly to the state board of equalization and the board of county commissioners shall have standing to appeal any decision made by the state…
W.S. § 39-11-102.1 Administration; state board of equalization
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Administration; state board of equalization. (a) The governor shall appoint, with senate confirmation, three (3) persons who shall constitute the state board of equalization who are the department's board of appeals. Not more than seventy-five percent (75%) of the board members m…
W.S. § 39-11-103 (a) Imposition
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(a) Imposition. Taxable event. The following shall apply: (i) Property subject to taxation. All property within Wyoming is subject to taxation as provided by this act except as prohibited by the United States or Wyoming constitutions or expressly exempted by W.S. 39-11-105; (ii) …
W.S. § 39-11-104 Taxation rate
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Taxation rate. There are no specific applicable provisions for the taxation rate for this chapter.
W.S. § 39-11-105 Exemptions
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Exemptions. (a) The following property is exempt from property taxation: (i) Property owned by the United States the majority of which is used primarily for a governmental purpose. The following property is not owned and used primarily for a governmental purpose: (A) Improvements…
W.S. § 39-11-106 Licenses; permits
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Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
W.S. § 39-11-107 Compliance; collection procedures
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Compliance; collection procedures. There are no specific applicable provisions for compliance and collection procedures for this chapter.
W.S. § 39-11-108 Enforcement
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Enforcement. There are no specific applicable provisions for enforcement for this chapter.
W.S. § 39-11-109 Taxpayer remedies
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Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this chapter. (b) Appeals. The following shall apply: (i) Any person aggrieved by any final administrative decision of the department may appeal to the boar…
W.S. § 39-11-110 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. § 39-11-111 Distribution
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Distribution. All revenue received and collected by the department shall be transferred to the state treasurer, who shall credit the proper accounts.
W.S. § 39-12-101 Preemption by state
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Preemption by state. The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income and no county, city, town or other political subdivision shall have the right to impose,…
W.S. § 39-13-101 (a) Definitions
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(a) Definitions. 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
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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 (a) Imposition
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(a) Imposition. 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
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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
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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
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Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
W.S. § 39-13-107 (a) Compliance; collection procedures
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(a) Compliance; collection procedures. 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
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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 (a) Taxpayer remedies
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(a) Taxpayer remedies. 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
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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
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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 (a) Property taxation of certain helium
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(a) Property taxation of certain helium. 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…