Wyoming Statutes

§ 39-12-101 — Preemption by state

Wyoming § 39-12-101
JurisdictionWyoming
Title 39Taxation and Revenue
Ch. 12INCOME TAX

This text of Wyoming § 39-12-101 (Preemption by state) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wyo. Stat. Ann. § 39-12-101 (2026).

Text

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, levy or collect such taxes.

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Bluebook (online)
Wyoming § 39-12-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/12/39-12-101.