§ 39-16-109 — Taxpayer remedies

Wyoming § 39-16-109

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 16: USE TAX
• Art. 1: STATE USE 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 board 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 on department approval be credited against any
subsequent tax liability from the payee or may be 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 a court of competent
jurisdiction in Laramie county, Wyoming.
(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 on department approval be credited against any
subsequent liability from the payee or may be 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. Any refund or credit erroneously made or allowed may be
recovered in an action brought by the attorney general in a
court of competent jurisdiction in Laramie county, Wyoming;
(ii) 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;
(iii) The department shall allow a credit for sales
tax legally imposed and paid to another state on a purchase
equal to but not exceeding the liability for use tax under this
article on that purchase. The department may require that any
claim for a credit be substantiated in writing showing the sales
tax paid.
(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.