Wyoming § 39-17-104 Taxation rate

Wyoming Statutes

§ 39-17-104 — Taxation rate

Wyoming § 39-17-104

Title 39Taxation and Revenue

Ch. 17FUEL TAX

Art. 1GASOLINE TAX

This text of Wyoming § 39-17-104 (Taxation rate) 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. § 39-17-104 (2026).

Text

(a)Except as otherwise provided by this section and W.S. 39-17-105, the total tax on gasoline shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows:

(i)There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105;

(ii)Notwithstanding paragraph (i) of this subsection, gasoline sold for use in aircraft shall be taxed at four cents ($.04) per gallon except for those fuels exempted under W.S. 39-17-105;

(iii)In addition to the tax collected pursuant to paragraphs (i) and (ii) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all gasoline used, sold or

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(a) Except as otherwise provided by this section and W.S.
39-17-105, the total tax on gasoline shall be twenty-four cents
($.24) per gallon. The rate shall be imposed as follows:
(i) There is levied and shall be collected a license
tax of twenty-three cents ($.23) per gallon on all gasoline
used, sold or distributed for sale or use in this state except
for those fuels exempted under W.S. 39-17-105;
(ii) Notwithstanding paragraph (i) of this
subsection, gasoline sold for use in aircraft shall be taxed at
four cents ($.04) per gallon except for those fuels exempted
under W.S. 39-17-105;
(iii) In addition to the tax collected pursuant to
paragraphs (i) and (ii) of this subsection, there is levied and
shall be collected a license tax of one cent ($.01) per gallon
on all gasoline used, sold or distributed for sale or use in
this state except for those fuels exempted under W.S.
39-17-105(a).
(b) Amended and renumbered as (a)(ii) by Laws 2003, Ch.
15, § 1.
(c) Amended and renumbered as (a)(iii) by Laws 2003, Ch.
15, § 1.
(d) Repealed by Laws 2003, Ch. 15, § 2.
(e) Repealed by Laws 2015, ch. 28, § 3.