Wyoming Statutes

§ 39-15-210 — Statute of limitations

Wyoming § 39-15-210

JurisdictionWyoming

Title 39Taxation and Revenue

Ch. 15SALES TAX

Art. 2LOCAL SALES TAX

This text of Wyoming § 39-15-210 (Statute of limitations) 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. § 39-15-210 (2026).

Text

No person shall be liable for payment of the tax imposed under
W.S. 39-15-204(a)(ii) for any sale of lodging services made more
than one (1) year prior to the date he is notified by the
department of revenue of his liability for the tax.

Free access — add to your briefcase to read the full text and ask questions with AI

Nearby Sections

15

§ 39-15-101

§ 39-15-102

Administration; confidentiality

§ 39-15-103

§ 39-15-104

§ 39-15-105

§ 39-15-106

Licenses; permits

§ 39-15-107

Compliance; collection procedures

§ 39-15-107.2

Voluntary disclosure

§ 39-15-107.3

Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement

§ 39-15-108

§ 39-15-109

Taxpayer remedies

§ 39-15-110

Statute of limitations

§ 39-15-111

Any taxes recovered by the collection agencies and remitted to the department shall be distributed in accordance with W.S. 39-15-111(b). Any person owing a tax submitted to a collection agency may be assessed a fee in an amount necessary to cover the cost of collection, not to exceed twenty percent (20%) of the tax owed, as provided in W.S. 9-1-415(a). The collection agency shall collect the fee with the tax that is submitted for collection and the amount collected as a fee may be deducted from funds remitted to the department. The contracts entered into under this paragraph shall not be for a term of more than two (2) years and shall be awarded only after competition; (xi) If a vendor or direct payer pays taxes due and payable under this chapter on or before the fifteenth day of the month that the taxes are due under paragraph (v) of this subsection, a credit shall be allowed against the taxes imposed by this chapter for expenses incurred by a vendor or direct payer for the accounting and reporting of taxes. The credit is equal to one and ninety-five hundredths percent (1.95%) of the amount of tax due, provided that the total credit under this paragraph and W.S. 39-16-107(b)(viii) shall not exceed five hundred dollars ($500.00) in any month. The vendor or direct payer shall deduct the credit for each tax period on forms prescribed and furnished by the department. The credit shall be deducted only from the share of the tax that is distributed to the general fund under W.S. 39-15-111(b)(i)

§ 39-15-201

§ 39-15-202

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Wyoming § 39-15-210, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/15/39-15-210.