Title 39, Title 39 — Taxation And Revenue

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…

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…

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…

Imposition. (a) 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) …

Taxation rate. There are no specific applicable provisions for the taxation rate for this chapter.

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…

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

Compliance; collection procedures. There are no specific applicable provisions for compliance and collection procedures for this chapter.

Enforcement. There are no specific applicable provisions for enforcement for this chapter.

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…

Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.

Distribution. All revenue received and collected by the department shall be transferred to the state treasurer, who shall credit the proper accounts.

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,…

Definitions. (a) 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.…

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…

Imposition. (a) 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…

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;…

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…

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

Compliance; collection procedures. (a) 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(…

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…

Taxpayer remedies. (a) 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…

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 …

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…

Property taxation of certain helium. (a) 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…

Monthly payment of ad valorem tax on gross product of mineral production. (a) Commencing with mineral and mine production on January 1, 2020, this section shall govern the payment of all ad valorem taxes on the value of the gross product of minerals and mine products, hereafter r…

Definitions. (a) As used in this article: (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale; (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified pro…

Administration; confidentiality. (a) The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation. (b) Based upon the information received or procured pursuant to W.S. 39-14-107(a) or 39-14-108(a) and except…

Imposition. (a) Taxable event. The following shall apply: (i) There is levied a severance tax on the value of the gross product for the privilege of severing or extracting both surface and underground coal in the state. The severance tax imposed by this article may be in addition…

Tax rate. (a) The total severance tax rate for surface coal shall be six percent (6%). This rate comprises one and one-half percent (1.5%) imposed by Wyoming constitution article 15, section 19, and four and one-half percent (4.5%) imposed statutorily. The tax shall be distribute…

Exemptions. (a) Coal has no value and is exempt from taxation if it is consumed prior to sale for the purpose of treating or processing coal produced from the same mine. (b) Repealed by Laws 2016, ch. 16, § 2. (c) Repealed by Laws 2016, ch. 16, § 2. (d) Repealed By Laws 2008, Ch.…

Licenses; permits. There are no specific applicable provisions for licenses and permits for this article.

Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-102(a) shall sign under oath and submit a statement listin…

Enforcement. (a) General. The following shall apply: (i) If the statement provided by W.S. 39-14-107(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided …

Taxpayer remedies. (a) Interpretation requests. The following shall apply: (i) The taxpayer may request a value determination from the department and propose a value determination method which may be used until the department issues a value determination. The taxpayer shall submi…

Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.

Distribution. (a) As provided by W.S. 39-14-104(a), the total severance tax rate for surface coal shall be six percent (6%). As provided by W.S. 39-14-104(b), the total severance tax rate for underground coal shall be three and three-quarters percent (3.75%). A one and one-half p…

Definitions. (a) As used in this article: (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale; (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified pro…

Administration; confidentiality. (a) Administration. The following shall apply: (i) The department shall annually value and assess crude oil, lease condensate or natural gas production at its fair market value for taxation; (ii) Based upon the information received or procured pur…

Imposition. (a) Taxable event. The following shall apply: (i) There is levied a severance tax on the value of the gross product extracted for the privilege of severing or extracting crude oil, lease condensate or natural gas in the state. The tax imposed by this subsection shall …

Tax rate. (a) Except as otherwise provided by this section and W.S. 39-14-205, the total severance tax on crude oil, lease condensate or natural gas shall be six percent (6%), comprising one and one-half percent (1.5%) imposed by the Wyoming constitution article 15, section 19 an…

Exemptions. (a) Stripper production is exempt from the severance taxes imposed by W.S. 39-14-204(a)(iii). (b) Repealed by Laws 2016, ch. 16, § 2. (c) Repealed by Laws 2016, ch. 16, § 2. (d) In the case of tertiary production of crude oil resulting from injection of carbon dioxide…

Licenses; permits. There are no specific applicable provisions for licenses and permits for this article.

Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) Annually, on or before February 25 of the year following the year of production any person whose crude oil, lease condensate or natural gas production is subject to W.S. 39-14-202(a) shall …

Enforcement. (a) General. The following shall apply: (i) If the statement provided by W.S. 39-14-207(a)(i) is not filed, the department shall value the crude oil, lease condensate or natural gas production from the best information available. The department may use information ot…

Taxpayer remedies. (a) Interpretation requests. The following shall apply: (i) The taxpayer may request a value determination from the department and propose a value determination method which may be used until the department issues a value determination. The taxpayer shall submi…

Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.

Distribution. (a) The state treasurer shall transfer the revenue collected from the severance tax imposed by W.S. 39-14-204(a)(i) into the permanent Wyoming mineral trust fund. The state treasurer shall transfer the revenue collected from the severance tax imposed by W.S. 39-14-2…

Taxation of certain helium. (a) 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 to taxat…

Definitions. (a) As used in this article: (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale; (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified pro…