§ 39-17-107 — Compliance; collection procedures

(a) Returns and reports. The following shall apply:
(i) On or before the last day of each month:
(A) When gasoline is purchased in Wyoming from a
Wyoming licensed supplier, the supplier shall report to the
department all gallons used, sold or distributed in the state
during the preceding calendar month and remit all taxes due
under this article;
(B) When gasoline is purchased out of Wyoming
for use, sale or distribution in Wyoming, the Wyoming licensed
supplier shall report to the department all gallons used, sold
or distributed during the preceding calendar month and remit all
taxes due under this article;
(C) When gasoline is purchased in Wyoming from a
Wyoming licensed refiner, the refiner shall report to the
department all gallons used, sold or distributed during the
preceding calendar month and remit all taxes due under this
article;
(D) A Wyoming licensed importer shall report to
the department all gallons imported during the preceding
calendar month and remit taxes due under this article unless the
tax has been paid to an out-of-state licensed supplier;
(E) Any person acquiring ethanol or other
blending components to blend with gasoline shall report to the
department all gallons of ethanol or other blending components
purchased and blended during the preceding calendar month and
remit all additional taxes due on the ethanol or blending
components.
(ii) Each person transporting, conveying or bringing
gasoline into this state for sale, use or distribution in this
state shall furnish the department a verified statement showing
the number of gallons of gasoline delivered during the month
preceding the report, the name of the person to whom the
delivery was made and the place of delivery;
(iii) Each person who exports gasoline from this
state shall report the number of gallons exported, the
destination state and the name of the person to whom exported;
(iv) On or before the last day of each month:
(A) Each dealer, who is not licensed as a
distributor, shall submit a statement to the department in a
format required by the department showing the number of billed
gallons of gasoline acquired, the person who supplied the
gasoline and the total gallons sold during the preceding
calendar month;
(B) Each ethanol producer, importer or exporter
shall submit a statement to the department in a format required
by the department showing the amount of ethanol produced,
imported or exported for the purpose of blending with gasoline
and the person who purchased the ethanol during the preceding
calendar month;
(C) Each distributor or importer shall submit a
statement to the department in a format required by the
department for the preceding calendar month for the purpose of
obtaining a refund from the department for taxes paid pursuant
to this section.
(v) A person shall not transport motor fuel by
railroad tank car or transport truck unless the person has a
shipping document for its transportation that complies with this
section. A shipping document issued by a terminal operator or
the operator of a bulk plant shall contain the following
information:
(A) The identification, including address, of
the terminal or bulk plant from which the motor fuel was
received;
(B) The date the motor fuel was removed;
(C) The amount of motor fuel removed, indicating
gross or net gallons;
(D) The destination state of the motor fuel, as
represented to the terminal operator by the transporter, the
shipper or the shipper's agent;
(E) The name of the shipper of the gasoline
within the bulk plant or terminal;
(F) The consignee's name and address;
(G) The transporter's name;
(H) Any other information required by the
department for the enforcement of this article.
(vi) A person to whom a shipping document was issued
shall:
(A) Carry the shipping document in the
conveyance for which it was issued when transporting the motor
fuel described in it;
(B) Show the shipping document to a law
enforcement officer or authorized personnel of the department
upon request;
(C) Deliver the motor fuel described in the
shipping document to the destination state printed on it unless
the person does all of the following:
(I) Notifies the department when
transporting the motor fuel into a state other than the printed
destination state that the person has received instructions for
since the shipping document was issued to deliver the motor fuel
to a different destination state;
(II) Writes on the shipping document the
change in destination state;
(III) Gives a copy of the shipping document
to the distributor or other person to whom the motor fuel is
delivered.
(vii) A person to whom motor fuel is delivered by
railroad tank car or transport truck shall not accept delivery
of the motor fuel if the destination state shown on the shipping
document for the motor fuel is a state other than Wyoming. The
person to whom the fuel is delivered shall examine the shipping
document and keep a copy of the shipping document;
(viii) Each supplier, refiner, terminal operator,
importer, exporter, distributor and dealer shall keep and
preserve the records relating to the purchase and sale of
gasoline for three (3) years. The department may, by rule and
regulation, authorize alternate methods of preserving the
records required under this section;
(ix) Each person transporting, conveying or importing
gasoline into the state or producing, refining, manufacturing,
blending or compounding and using, selling or distributing
gasoline for sale or use in this state shall keep and preserve
the records relating to the purchase or sale of gasoline for
three (3) years;
(x) Repealed by Laws 1998, ch. 51, § 3.
(xi) On or before the last day of the month
following each calendar quarter, each carrier licensed under the
provisions of the international fuel tax agreement shall file,
in a format required by the department, a report indicating the
total number of miles traveled in all jurisdictions by the
operator's vehicles subject to the tax under this article, the
total number of miles traveled by those vehicles in this state,
the amount of gasoline used by those vehicles in all
jurisdictions, the amount of tax under this article paid during
the calendar quarter and any other information required by the
department to compute the licensee's tax liability. The licensee
shall pay all taxes due under this article at the time the
report is filed. If the tax on gasoline imported in the fuel
supply tanks of motor vehicles for taxable use on Wyoming
highways can be more accurately determined on a mileage basis,
the department may approve and adopt that basis. In the absence
of mileage records showing the number of miles actually operated
per gallon of gasoline consumed, it shall be presumed that not
less than one (1) gallon of gasoline was consumed for every four
(4) miles traveled.
(b) Payment. The following shall apply:
(i) On or before the last day of each month every
supplier, refiner, terminal operator and importer shall pay to
the department all license taxes imposed by this article which
are due based upon the statement submitted under W.S.
39-17-107(a)(i)(A). Payment may be made by electronic funds
transfer;
(ii) The supplier, refiner or importer shall not
require payment from the distributor of the license taxes
imposed under this article until three (3) business days prior
to the date which the taxes are required to be remitted to the
state by the supplier, refiner or importer. A licensed
distributor may elect to make delayed payments to a licensed
supplier, refiner or importer, provided:
(A) If the supplier, refiner or importer has an
electronic funds transfer program in operation, the payment is
made by electronic funds transfer;
(B) The distributor continues to make timely
payments to the supplier, refiner or importer.
(iii) A distributor or importer who owns a bulk plant
in this state may take a shrinkage credit of one percent (1%) on
gross gallons of bulk gasoline purchased directly from a
terminal and delivered in this state for use, sale or
distribution. This credit may be claimed on the monthly tax
return. A distributor or importer who does not own a bulk plant,
but owns retail locations and distributes gasoline to those
locations only shall be entitled to the shrinkage credit on
gross gallons of bulk gasoline delivered.
(c) Timelines. The following shall apply:
(i) Any report, claims, tax return, statement or
other document or payments required or authorized by this
article to be made or filed to or with the department and which
is:
(A) Transmitted through the United States mail
is deemed filed and received by the department on the date shown
by the post office cancellation mark stamped on the envelope or
other appropriate wrapper containing it;
(B) Mailed but not received by the department or
where received but the cancellation mark is illegible, erroneous
or omitted, is deemed filed and received on the date mailed if
the sender establishes it was deposited in the mail on or before
the due date for filing and submits a duplicate within thirty
(30) days following written notification by the department of
the nonreceipt;
(C) Received through electronic funds transfer
is deemed to have been received when the electronic funds
transfer transmission is received by the department;
(D) Received through electronic data interchange
is deemed to have been received when the electronic data
interchange transmission is received by the department.
(ii) Any tax return or license application that is
not signed and any tax return which does not contain all
pertinent information is considered not filed until the licensee
signs or supplies the required information to the department.
If the information required in the documents is presented to the
department in a format other than that prescribed or otherwise
approved by the department, the tax return, application or claim
for refund or credit shall be deemed not filed. The licensee
shall have fifteen (15) business days to provide the information
requested in a manner prescribed or otherwise approved by the
department. If the licensee provides the information requested
by the department within fifteen (15) business days, the tax
return or license application shall be deemed to have been
timely filed;
(iii) Evidence that correspondence mailed from the
department to the last known address of a person shall be deemed
prima facie evidence that the person received the correspondence
after five (5) business days have elapsed from the date the
correspondence was mailed. As used in this section, "last known
address" means the most current address on file with the
department.
(d) The department shall promulgate rules and regulations
necessary to define the reporting format requirement for all
licensees.