§ 39-14-102 — Administration; confidentiality

Wyoming § 39-14-102

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 14: MINE PRODUCT TAXES
• Art. 1: COAL

Text

(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 as
otherwise provided, the department shall annually value the
gross product for the preceding calendar year, in appropriate
unit measures of all mines and mining claims from which valuable
deposits are produced.
(c) Except as otherwise provided, in the event the product
as defined in W.S. 39-14-103(b)(iii) is not sold at the mouth of
the mine by bona fide arms-length sale, or if the product of the
mine is used without sale, the department shall determine the
fair market value by application of recognized appraisal
techniques.
(d) Annually, on or before June 1, or as soon thereafter
as the fair market value is determined, the department shall
certify the valuation determined by the department to the county
assessor of the county in which the property is located, to be
entered upon the assessment rolls of the county.
(e) All taxpayer returns and return information shall be
confidential and, except as authorized below, no current or
former official, officer, employee or agent of the state of
Wyoming or any political subdivision thereof shall disclose any
such information obtained by him in connection with his service
as an officer or employee.
(f) As used in this section, taxpayer returns and return
information shall include, but not be limited to, all
statements, reports, summaries and all other data and documents
under audit or provided by the taxpayer in accordance with the
provisions of W.S. 39-14-107(a) and related provision.
(g) Without written authorization from the taxpayer, no
current or former official, officer, employee or agent of the
state of Wyoming or any political subdivision thereof shall
release taxpayer returns and return information pertaining to
taxes imposed by this article, except:
(i) Information may be released to the governor or
his designee, members of the board, to employees of the
department of audit, the department of revenue, the consensus
revenue estimating group and to the attorney general;
(ii) Upon prior notice to the taxpayer, information
may be released by the department, upon written application, to
any other governmental entity if the governmental entity shows
sufficient reason to obtain the information for official
business;
(iii) Information is admissible in court or
administrative proceedings related to mineral taxes or
government royalties.
(h) Any person receiving information pursuant to paragraph
(g)(ii) of this section shall sign an agreement with the
department to keep the information confidential.
(j) Units of production reported by the taxpayer and the
taxpayer's taxable value are not confidential and may be
released without qualification.
(k) Any person who negligently violates subsections (e)
through (j) of this section is guilty of a misdemeanor and upon
conviction shall be fined not more than one thousand dollars
($1,000.00). Any person who intentionally violates subsections
(e) through (j) of this section is guilty of a misdemeanor and
upon conviction shall be fined not less than one thousand
dollars ($1,000.00), but not more than five thousand dollars
($5,000.00) and imprisoned for not more than one (1) year.
(m) Repealed By Laws 2000, Ch. 68, § 1.