§ 39-11-109 — Taxpayer remedies

Wyoming § 39-11-109

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

Text

(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 board. Appeals
shall be made in a timely manner as provided by rules and
regulations of the board by filing with the board a notice of
appeal specifying the grounds therefor. The department shall,
within a timely manner as specified by board rules and
regulations, transmit to the board the complete record of the
action from which the appeal is taken;
(ii) Any person including the state of Wyoming
aggrieved by any order issued by the board, or any county board
of equalization whose decision has been reversed or modified by
the state board of equalization, may appeal the decision of the
board to the district court of the county in which the property
or some part thereof is situated;
(iii) Any interested person adversely affected by the
adoption, amendment or repeal of a rule pursuant to W.S.
16-3-103(a) shall be afforded an opportunity for a hearing
before the board;
(iv) In any appeal to the board authorized by this
section, the taxpayer may present any credible evidence,
including expert opinion testimony, to rebut the presumption in
favor of a valuation asserted by the department. The board
shall make specific findings and conclusions as to the evidence
presented.
(c) Refunds. The following shall apply:
(i) As used in this subsection:
(A) "Department" means the department of health;
(B) Repealed By Laws 2008, Ch. 110, § 2.
(C) "Income" includes, but is not limited to,
wages, receipts from earnings including earnings from
self-employment, rents, interest, dividends, annuities, trusts,
pensions, alimony, support payments, public assistance payments,
unemployment compensation, federal social security payments,
veteran's benefits and disability payments, native American per
capita payments, or net income from any other qualified income
as determined by the department;
(D) "Resident" means a person who has been a
resident of Wyoming and domiciled within Wyoming for a period of
not less than one (1) year and who has not claimed residency
elsewhere for any purpose for the one (1) year period
immediately preceding the date of application for a refund under
this subsection;
(E) Repealed By Laws 2008, Ch. 110, § 2.
(F) "Totally disabled" means a person eighteen
(18) years of age or older whose physical or mental condition
permanently prevents the person from performing any substantial
gainful employment during the one (1) year period immediately
preceding the date of application for a refund under this
subsection.
(ii) Wyoming residents meeting asset eligibility
requirements under paragraph (vii) of this subsection who are
sixty-five (65) years of age and older or who are eighteen (18)
years of age and older and are totally disabled during the one
(1) year period immediately preceding the date of application
for a refund under this subsection and are not residents of any
state funded institution, are qualified for an exemption and
refund of state taxes as provided in this subsection. The
application shall indicate whether the applicant has applied for
or received any refund under this section, a property tax
exemption under W.S. 39-13-105, a property tax refund under W.S.
39-13-109(c)(v) or a property tax credit under W.S. 39-13-109(d)
for the same calendar year. Subject to legislative appropriation
for the program, a qualified single person whose actual income
is less than seventeen thousand five hundred dollars
($17,500.00) shall receive eight hundred dollars ($800.00)
reduced by the percentage that his actual income exceeds ten
thousand dollars ($10,000.00) per year and qualified married
persons, at least one (1) of whom is at least sixty-five (65)
years of age or totally disabled, whose actual income is less
than twenty-eight thousand five hundred dollars ($28,500.00)
shall receive nine hundred dollars ($900.00) reduced by the
percentage that their actual income exceeds sixteen thousand
dollars ($16,000.00) per year. Until remarriage a person sixty
(60) years or older once qualified through marriage remains
eligible individually for single person benefits, subject to
income limitations, after the death of his spouse;
(iii) Qualified residents shall apply to the
department, or its designee, in the county of their residence,
on or before the last working day in August of each year for a
refund of exempted sales and use taxes, certifying age,
residency, disability, if any, marital status, assets and income
under oath on forms prescribed by the department. Each
application shall be submitted under oath by the applicant and
shall be accompanied by a copy of the applicant's federal income
tax return for the previous calendar year or a statement under
oath that the applicant was not required to file a return for
the previous calendar year. The department shall issue upon
request to each qualified applicant a receipt acknowledging the
filing of a completed application;
(iv) Warrants for tax refunds shall be mailed by the
department to qualified recipients by December 20 following the
application date of the last working day in August. The
department shall enclose a letter of transmittal with each
warrant explaining how the refund was computed on the basis of
the applicant's income, enclosing a chart which shows sources of
income to the state general fund and an explanation indicating
that each payment represents an allowance for sales and use tax
refund, property tax refund and a refund for utility or energy
costs;
(v) Warrants are issued to senior citizens and
disabled persons as a refund and partial exemption of taxes paid
under the sales and use taxes, property tax relief and utility
or energy cost relief. Refunds are payable from the general
fund;
(vi) The department of health shall promulgate rules
and regulations to carry out the provisions of this subsection;
(vii) No applicant is entitled to a refund under this
subsection unless the person has total household assets as
defined by the department of health through rules and
regulations of not to exceed twenty-five thousand dollars
($25,000.00) per adult member of the household as adjusted
annually by the state average Wyoming cost-of-living index
published by the economic analysis division of the department of
administration and information. In determining assets, the
following property is exempt:
(A) The structure and lands occupied as the
applicant's primary residence;
(B) Household furnishings and personal
belongings;
(C) One (1) personal motor vehicle per adult in
the household;
(D) Assets held under a bona fide pension plan
or individual retirement account (IRA);
(E) The cash value of any life insurance
policies held.
(viii) Any refund provided by this subsection shall
be reduced by the dollar amount received by the applicant for
the preceding calendar year from any exemption under W.S.
39-13-105, any homeowner's tax credit under W.S. 39-13-109(d)(i)
or any tax refund under W.S. 39-13-109(c)(v). Refunds provided
by this subsection shall be calculated and may be reduced based
upon legislative appropriation for the program in accordance
with the following:
(A) The department shall multiply the amount
authorized under paragraph (ii) of this subsection by a
fraction, the numerator of which for odd numbered fiscal years
is equal to one-half (1/2) of the legislative appropriation for
the biennial budget period and for even numbered fiscal years is
equal to the remaining legislative appropriation for the program
for the biennial budget period, and the denominator of which is
equal to the total refunds to qualifying recipients under this
subsection for the current fiscal year. In no event shall the
refund be greater than the amounts specified in paragraph (ii)
of this subsection.
(d) Credits. There are no specific applicable provisions
for credits for this chapter.
(e) Redemption. There are no specific applicable
provisions for redemption for this chapter.
(f) Escrow. The following shall apply:
(i) If taxes are paid under protest to the extent of
and due to an appeal pending before the state board of
equalization or any court of competent jurisdiction, the state
treasurer shall deposit that protested amount under appeal in a
separate interest bearing escrow account and withhold
distribution until a final decision on the appeal has been
rendered by the state board of equalization or the court. To
the extent the taxpayer prevails in the appeal, the state
treasurer shall refund that amount under appeal, plus interest
earned thereon, to the taxpayer within thirty (30) days from the
day the final decision is rendered. If the taxpayer pays to the
state an amount in excess of the protested amount under appeal,
the excess shall be distributed as provided by law;
(ii) "Taxes" for purposes of this provision include
any taxes imposed under this act which are paid to the state but
shall not include any tax paid pursuant to W.S. 39-13-111;
(iii) This provision does not enlarge or curtail the
ability of a taxpayer to appeal any department of revenue
decision as otherwise provided for under this act including W.S.
39-11-102.1(c) or 39-15-109(b).