§ 39-14-109 — Taxpayer remedies

Wyoming § 39-14-109

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

Text

(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 submit all available data
relevant to its proposal and any additional information the
department deems necessary. After the department issues its
determination, the taxpayer shall make adjustments based upon
the value established or request a hearing by the board;
(ii) A taxpayer may request and the department shall
provide written interpretations of these statutes and rules.
When requesting an interpretation, a taxpayer must set forth the
facts and circumstances pertinent to the issue. If the
department deems the facts and circumstances provided to be
insufficient, it may request additional information. A taxpayer
may act in reliance upon a written interpretation through the
end of the calendar year in which the interpretation was issued,
or until revoked by the department, whichever occurs last if the
pertinent facts and circumstances were substantially correct and
fully disclosed.
(b) Appeals. The following shall apply:
(i) Following determination of the fair market value
of property the department shall notify the taxpayer by mail of
the assessed value. The person assessed may file written
objections to the assessment with the board within thirty (30)
days of the date of postmark and appear before the board at a
time specified by the board. The person assessed shall also file
a copy of the written objections with the county treasurer of
the county in which the property is located, who shall notify
the county assessor and the board of county commissioners, with
an estimate of the tax amount under appeal based upon the
previous year's tax levy;
(ii) Mine product valuation amendments under this
section may be appealed by the taxpayer to the board within
thirty (30) days of the final administrative decision;
(iii) Any taxpayer who feels aggrieved by the
valuation and taxes levied by this article may appeal to the
board. The appeal does not relieve the taxpayer from paying the
tax when due and payable nor does the payment invalidate the
appeal. No restraining order or injunction shall be granted or
issued by any court or judge to restrain or enjoin the
collection of any tax, interest or penalty imposed by this
article;
(iv) The state board of equalization shall perform
the duties specified in article 15, section 10 of the Wyoming
constitution and shall hear appeals from county boards of
equalization and review final decisions of the department upon
application of any interested person adversely affected,
including boards of county commissioners for the purposes of
this paragraph, under the contested case procedures of the
Wyoming Administrative Procedure Act. 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;
(v) 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.
(c) Refunds. The following shall apply:
(i) If a taxpayer has reason to believe that ad
valorem taxes imposed by this article have been overpaid, a
request for refund shall be filed with the department by
submitting amended returns within three (3) years from the date
the production should have been reported pursuant to W.S.
39-14-107(a)(i). Any refund granted shall be subject to
modification or revocation upon audit;
(ii) If a taxpayer has reason to believe that taxes
imposed by this article have been overpaid, a request for refund
shall be filed with the department by submitting an amended
return within three (3) years from the date the production
should have been reported pursuant to W.S. 39-14-107(a)(i).
Refunds of two thousand dollars ($2,000.00), or less may be
applied to subsequent payments for taxes imposed by this
article. Requests for refunds exceeding two thousand dollars
($2,000.00) shall be approved in writing by the department prior
to the taxpayer receiving credit. All refunds granted are
subject to modification or revocation upon audit;
(iii) Notwithstanding paragraphs (i) and (ii) of this
subsection, the taxpayer is entitled to receive a refund of any
overpaid ad valorem or severance tax identified by an audit
regardless of whether a refund has been requested.
(d) Credits. The following shall apply:
(i) Any refund may, at the discretion of the board of
county commissioners, be made in the form of credit against
future tax payments for a period not to exceed five (5) years.
Unless otherwise agreed to by the taxpayer, refunds in the form
of credit against future tax payments shall be made in no less
than equal annual amounts. The board of county commissioners
shall not provide a credit for interest on the excess tax paid
unless the taxes are paid under protest due to an appeal pending
before the state board of equalization and the taxpayer prevails
in the appeal;
(ii) The taxpayer is entitled to receive an
offsetting credit for any overpaid gross product or severance
tax identified by an audit that is within the scope of the audit
without regard to the limitation period for requesting refunds;
(iii) If a taxpayer overpaid taxes imposed by this
article, the department shall allow a credit in the amount of
the overpayment to be taken on the taxpayer's subsequent monthly
reports for the production year.
(e) Redemption. There are no specific applicable
provisions for redemption for this article.
(f) Escrow. The following shall apply:
(i) If ad valorem 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 county
treasurer shall deposit that protested amount under appeal in an
interest bearing escrow account and withhold distribution until
a final decision on the appeal has been rendered. To the extent
the taxpayer prevails in the appeal, the county 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 county an
amount in excess of the protested amount under appeal, the
excess shall be distributed as provided by law;
(ii) If severance 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
department 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 department
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;
(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.