§ 39-17-106 — Licenses; permits

Wyoming § 39-17-106

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 17: FUEL TAX
• Art. 1: GASOLINE TAX

Text

(a) Every supplier, refiner, distributor, terminal
operator, importer or exporter of gasoline shall annually obtain
from the department a license to conduct business in the state.
Before beginning business as a supplier, distributor, terminal
operator, importer, exporter or refiner, a person shall file an
application with the department on forms prescribed and
furnished by the department containing the information specified
therein. The fee for each license is twenty-five dollars
($25.00). The department may revoke any license granted upon
proof of violation of any provision of this article.
(b) Every dealer shall annually obtain from the department
a license to conduct business in the state. Before beginning
business as a dealer, a person shall file an application with
the department on forms prescribed and furnished by the
department containing the information specified therein. The
application for the license shall state the location of each
place where gasoline is to be sold or offered for sale. The
license shall be used only for one (1) specific location by the
dealer in whose name it is issued. The license is valid for one
(1) year or unless surrendered by the dealer for nonuse or
revoked by the department. The dealer shall immediately return
the license upon the sale or discontinuance of any licensed
location. The license fee is twenty-five dollars ($25.00) for
each location. The department may revoke any license granted
upon proof of violation of the provisions of this article.
(c) Every person who supplies ethanol in this state, who
imports ethanol into this state, or who exports ethanol from
this state, shall annually obtain from the department a license
to conduct business in this state. Before beginning business as
a supplier, importer or exporter of ethanol, a person shall file
an application with the department on forms prescribed and
furnished by the department containing the information specified
therein. The fee for each license is twenty-five dollars
($25.00). The department may revoke any license granted upon
proof of violation of the provisions of this article or a
violation of any rule or regulation adopted pursuant to this
article.
(d) The department may enter into reciprocal agreements
with other jurisdictions for the licensing of persons under this
act who have been licensed under a similar law in another
jurisdiction.
(e) The department may require bonds, or accept in lieu of
a bond a certificate of deposit meeting the requirements of
paragraph (vi) of this subsection, under this article as
follows:
(i) Except as otherwise provided in this subsection,
all licensees shall file with the department a bond in the sum
of fifty thousand dollars ($50,000.00), or the equivalent of the
licensee's tax liability for six (6) months, whichever is
greater, at the discretion of the department. The department
shall waive the bond if a licensee has established a good filing
record which is complete, accurate and timely with the
department for the preceding three (3) years;
(ii) When a distributor who has been in business for
three (3) years or longer and has established a good filing
record which is complete, accurate and timely with the
department violates a provision of this article, the distributor
shall file a bond with the department equal to the sum of the
last available six (6) months tax liability;
(iii) The bond shall be executed with a corporate
surety duly licensed to do business in this state. In lieu of a
corporate surety bond, the department may accept a cash bond
made payable to the department. Any interest earned on a cash
bond shall accrue to the licensee. The bond shall be:
(A) Approved as to form by the Wyoming attorney
general;
(B) Made payable to the department;
(C) Guarantee payment of delinquent taxes,
penalties and interest due under this article and the return of
the license issued under this article;
(D) Conditioned on the applicant not practicing
any fraud, making any fraudulent representation or violating any
law relating to the conduct of the business for which the
applicant is licensed under this article.
(iv) Notwithstanding the waiver of a bond authorized
under paragraph (i) of this subsection, the department may
require a bond from any licensee whose license has been revoked
or who violates any provision of this article. Any licensee who
fails to file any report required under this article, remits
insufficient funds or is delinquent in filing any two (2) times
in a preceding twelve (12) month period shall be required to
post a bond as provided in this subsection. Such bond may be
waived by the department after a demonstration of a good filing
record which is complete, accurate and timely by the licensee
for a twelve (12) month period;
(v) Failure to post the required bond or certificate
of deposit under this subsection shall result in the denial of a
license;
(vi) In lieu of a surety or cash bond the department
may accept a certificate of deposit under the following
requirements:
(A) The certificate of deposit:
(I) Shall be issued by a financial
institution authorized to do business in Wyoming and qualified
by law to act as a depository of public funds in this state;
(II) Shall be payable not more than one (1)
year after being deposited with the department.
(B) The department shall be given a first
priority security interest in the certificate of deposit. The
certificate of deposit shall not be subject to attachment or
execution unless the attachment or execution arises out of a
suit for delinquent taxes, penalties and interest due under this
article and the return of the license issued under this article.
The entire amount of the certificate of deposit shall be
forfeited to the state if the licensee practices any fraud,
makes any fraudulent representation or violates any law relating
to the conduct of the business for which he is licensed under
this article;
(C) The certificate of deposit and related
documents providing for the security interest and forfeiture
shall be approved as to form by the Wyoming attorney general;
(D) The licensee shall pay all cost incurred by
the department to perfect its security interest;
(E) Any interest earned on a certificate of
deposit shall accrue to the licensee.
(f) No person shall operate a commercial vehicle as
defined in W.S. 31-18-101(a)(iii) between Wyoming and other
jurisdictions unless the person has a valid international fuel
tax agreement license and decals pursuant to W.S. 31-18-502 or a
temporary permit under W.S. 31-18-201.
(g) Each applicant for an international fuel tax agreement
license and decals shall file an application in a form and
manner prescribed by the department and pay the applicable fees
for the license and a decal as prescribed by the department
pursuant to W.S. 31-18-502.