§ 39-11-102 — Administration; confidentiality; department of revenue

Wyoming § 39-11-102

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 11: ADMINISTRATION

Text

(a) Taxpayer rights. The following provisions shall apply
to this act:
(i) The department shall publish and make available a
list of taxpayer rights in the area of state tax administration
and collection, written in plain language, which includes the
following rights:
(A) A right to taxpayer information services
including a location where taxpayers may request copies of
public records or obtain explanations of billings and
information about their rights and responsibilities;
(B) A right to assurance that no employee of the
state shall receive a bonus, be promoted or in any way rewarded
on the basis of the amount of assessments or collections from
taxpayers;
(C) A right to confidentiality as to records
protected against disclosure by statute;
(D) A right, if a tax has accrued penalty and
interest because the taxpayer relied on erroneous written
information or written answers from the state, that the penalty
and interest shall not be assessed, provided that the pertinent
facts and circumstances disclosed by the taxpayer were
substantially correct and complete;
(E) A right to enter into installment payment
agreements on tax assessments for tax liabilities where
repayment requirements are met and where payment in a lump sum
would cause severe inconvenience to the taxpayer;
(F) A right to assessment notices that describe
in plain terms the basis for assessments and describe the
procedures for appeal.
(ii) Any taxpayer may bring an action to enjoin any
violation of the rights provided by paragraph (i) of this
subsection. The list of taxpayer rights and enforcement
provisions provided in this section are supplemental to other
rights provided by law.
(b) The department of revenue is created pursuant to W.S.