Title 39 — Title 39 — Taxation And Revenue

23 chapters · 460 sections in this title.

460 sectionsFiltered byTitle 39

W.S. § 39-18-107 (a) Compliance; collection procedures
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(a) Compliance; collection procedures. Returns and reports. The following shall apply: (i) Each wholesaler shall keep complete and accurate records of all nicotine products purchased and sold for three (3) years. The records shall be in the form prescribed by the department and w…
W.S. § 39-18-108 Enforcement
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Enforcement. (a) Audits. There are no specific applicable provisions for audits for this chapter. (b) Interest. There are no specific applicable provisions for interest for this chapter. (c) Penalties. The following shall apply: (i) Any package of cigarettes found in this state w…
W.S. § 39-18-109 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. There are no specific applicable provisions for appeals for this chapter. (c) Refunds. The department shall redeem any unused and…
W.S. § 39-18-110 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. § 39-18-111 Distribution
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Distribution. (a) Fifteen percent (15%) of the taxes collected pursuant to W.S.39-18-104(a) and (b) shall be distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city o…
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 (a) Repealed by Laws 2022, ch. 35, § 1.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.
W.S. § 39-20-101 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-20-102 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-20-103 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-20-104 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-20-105 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-20-106 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-20-107 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-20-108 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-20-109 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-20-110 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-20-111 Repealed By Laws 2004, Chapter 5, § 1
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Repealed By Laws 2004, Chapter 5, § 1.
W.S. § 39-21-101 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
W.S. § 39-21-102 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
W.S. § 39-21-103 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
W.S. § 39-21-104 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
W.S. § 39-21-105 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
W.S. § 39-21-106 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
W.S. § 39-21-107 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
W.S. § 39-21-108 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
W.S. § 39-21-109 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
W.S. § 39-21-110 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
W.S. § 39-21-111 Repealed By Laws 2004, Chapter 1, § 1
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Repealed By Laws 2004, Chapter 1, § 1.
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…
W.S. § 39-23-101 Definitions
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Definitions. There are no specific applicable provisions for definitions for this chapter.