§ 39-17-104 — Taxation rate

(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(d) Repealed by Laws 2003, Ch. 15, § 2.
(e) Repealed by Laws 2015, ch. 28, § 3.