Wyoming § 39-16-110 Statute of limitations

Wyoming Statutes

§ 39-16-110 — Statute of limitations

Wyoming § 39-16-110

Title 39Taxation and Revenue

Ch. 16USE TAX

Art. 1STATE USE TAX

This text of Wyoming § 39-16-110 (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. § 39-16-110 (2026).

Text

(a)Every vendor and person storing, using or consuming tangible personal property in this state shall preserve within this state for three (3) years suitable records and books as may be necessary to determine the amount of tax for which he is liable under the provisions of this article, together with invoices and books showing all merchandise purchased. All records, books and invoices shall be available for examination by the department during regular business hours except as arranged by mutual consent.

(b)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 shall be approved or denied within ninety (90) days of re

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(a) Every vendor and person storing, using or consuming
tangible personal property in this state shall preserve within
this state for three (3) years suitable records and books as may
be necessary to determine the amount of tax for which he is
liable under the provisions of this article, together with
invoices and books showing all merchandise purchased. All
records, books and invoices shall be available for examination
by the department during regular business hours except as
arranged by mutual consent.
(b) 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
shall be approved or denied within ninety (90) days of receipt.