Wyoming § 39-16-102 Administration; confidentiality

Wyoming Statutes

§ 39-16-102 — Administration; confidentiality

Wyoming § 39-16-102

Title 39Taxation and Revenue

Ch. 16USE TAX

Art. 1STATE USE TAX

This text of Wyoming § 39-16-102 (Administration; confidentiality) 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. § 39-16-102 (2026).

Text

(a)This article is known and may be cited as the "Use Tax Act of 1937".

(b)The administration of this article is vested in the department of revenue.

(c)No state employee or other person who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following:

(i)The delivery to the taxpayer or his legal representatives upon written request of a copy of any return or report in connection with his tax;

(ii)The publication of statistics so classified to prevent the identification of particular returns or reports; (iii

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

(a) This article is known and may be cited as the "Use Tax
Act of 1937".
(b) The administration of this article is vested in the
department of revenue.
(c) No state employee or other person who by virtue of his
employment has knowledge of the business affairs of any person
filing or required to file any tax returns under this article
shall make known their contents in any manner or permit any
person to have access to any returns or information contained
therein except as provided by law. The department may also
allow the following:
(i) The delivery to the taxpayer or his legal
representatives upon written request of a copy of any return or
report in connection with his tax;
(ii) The publication of statistics so classified to
prevent the identification of particular returns or reports;
(iii) The inspection by the attorney general of the
state of the report or return of any person who brings an action
against the state, or against whom an action is contemplated or
has been instituted;
(iv) The introduction into evidence of any report or
return or information therefrom in any administrative or court
proceeding to which the person making the report or return is a
party;
(v) The furnishing of any information to the United
States government and its territories, the District of Columbia,
any state allowing similar privileges to the department or to
the multistate tax commission for relay to tax officials of
cooperating states. Information furnished shall be only for tax
purposes;
(vi) The inspection of tax returns and records by the
office of the director of the state department of audit;
(vii) The sharing of information with local
government entities and other state agencies, provided a written
request is made to the department and the governmental entity or
agency demonstrates sufficient reason to obtain the information
for official business purposes.
(d) The state preempts the field of imposing tax upon
sales and storage, use and consumption of tangible personal
property as provided by this article. No county, city, town or
other political subdivision may impose, levy or collect taxes
upon sales or storage, use or consumption of tangible personal
property except as provided in this section.
(e) Revenue collected pursuant to this section shall be
administered in accordance with W.S. 39-16-202(c) and
distributed in accordance with W.S. 39-16-211.