§ 39-15-109 — Taxpayer remedies

Wyoming § 39-15-109

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 15: SALES TAX
• Art. 1: STATE SALES TAX

Text

(a) Interpretation requests. There are no specific
applicable provisions for interpretation requests for this
article.
(b) Appeals. Except as provided by this subsection, no
person who feels aggrieved by the payment of the taxes, penalty
and interest imposed by this article may appeal a decision of
the state board of equalization until all taxes, penalty and
interest have been paid. For good cause shown, the court to
which the decision of the board is appealed may stay enforcement
of the board's order assessing and levying the tax during the
pendency of the appeal. The court's stay of enforcement shall
not affect the accruing of interest upon any assessment and
levy.
(c) Refunds. The following shall apply:
(i) Any tax, penalty or interest which has been
erroneously paid, computed or remitted to the department by a
vendor shall either be credited against any subsequent tax
liability of the vendor or refunded. If a vendor erroneously
collects taxes from a taxpayer and remits those taxes to the
department, the vendor may seek a refund or credit against
subsequent tax liability only after the vendor has refunded the
erroneously collected tax to the taxpayer that originally paid
the tax to the vendor. If the taxpayer that originally paid the
tax to the vendor cannot be identified, the tax shall not be
refunded or credited to the vendor. No credit or refund shall be
allowed after three (3) years from the date of overpayment. The
receipt of a claim for a refund by the department shall toll the
statute of limitations. All refund requests received by the
department of revenue shall be approved or denied within ninety
(90) days of receipt, provided that referral of a refund request
by the department of revenue to the department of audit shall
toll the ninety (90) day period pending the outcome of the audit
process. Any refund or credit erroneously made or allowed may be
recovered in an action brought by the attorney general in any
court of competent jurisdiction;
(ii) Any tax erroneously paid by a taxpayer shall be
refunded by the vendor who originally collected the tax. No
cause of action shall lie against the vendor by the taxpayer
until not less than sixty (60) days elapse following a request
by the taxpayer for a refund from the vendor.
(d) Credits. The following shall apply:
(i) Any tax, penalty or interest which has been
erroneously paid, computed or remitted to the department by a
vendor shall either be credited against any subsequent tax
liability of the vendor or refunded. If a vendor erroneously
collects taxes from a taxpayer and remits those taxes to the
department, the vendor may seek a credit against subsequent tax
liability or a refund only after the vendor has refunded the
erroneously collected tax to the taxpayer that originally paid
the tax to the vendor. If the taxpayer that originally paid the
tax to the vendor cannot be identified, the tax shall not be
credited or refunded to the vendor. No credit or refund shall be
allowed after three (3) years from the date of overpayment. The
receipt of a claim for a refund by the department shall toll the
statute of limitations. Any refund or credit erroneously made or
allowed may be recovered in an action brought by the attorney
general in any court of competent jurisdiction;
(ii) Repealed by Laws 2001, Ch. 147, § 3.
(iii) Repealed by Laws 2016, ch. 33, § 2.
(iv) The taxpayer or vendor is entitled to receive an
offsetting credit for any overpaid excise tax identified by an
audit that is within the scope of the audit period, without
regard to the limitation period for requesting refunds. This
paragraph shall not apply to any tax which was erroneously
collected from a taxpayer and remitted by a vendor unless the
auditor can determine that the erroneously collected taxes have
been refunded to the taxpayer that originally paid the tax to
the vendor.
(e) Redemption. There are no specific applicable
provisions for redemption for this article.
(f) Escrow. There are no specific applicable provisions
for escrow for this article.
(g) If a mobile telecommunications service customer
believes that the amount of tax, assessment or assignment of
place of primary use or taxing jurisdiction included in the
customer's billing is erroneous, the customer shall notify the
home service provider in writing. The written notification shall
include the street address of the customer's place of primary
use, the account name and number, a description of the error
claimed by the customer, and any other information which the
home service provider reasonably requires to process the
request. Within sixty (60) days of receiving a written notice
under this subsection, the home service provider shall review
its records to determine the customer's taxing jurisdiction. If
the review shows that the amount of tax, assessment or
assignment of place of primary use or taxing jurisdiction is in
error, the home service provider shall correct the error and
refund or credit the amount of tax, charge or fee erroneously
billed to the customer for a period of not to exceed three (3)
years. If the review shows that the amount of tax, assessment
and assignment of place of primary use or taxing jurisdiction
are correct, the home service provider shall provide a written
explanation to the customer. The procedures in this subsection
shall be the first course of remedy available to a customer for
a billing dispute, and no cause of action based upon the billing
dispute shall accrue until the customer has reasonably exercised
the rights and procedures set forth in this subsection.