§ 39-17-109 — Taxpayer remedies

Wyoming § 39-17-109

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

Text

(a) Interpretation requests. There are no specific
applicable provisions for interpretation requests for this
article.
(b) Appeals. The following shall apply:
(i) Any person aggrieved by any final administrative
decision of the department concerning the assessment of fuel
taxes may appeal to the state board of equalization. Appeals
shall be made in a timely manner as provided by rules and
regulations of the board of equalization by filing with the
board a notice of appeal specifying the grounds for the appeal;
(ii) The department shall, in a timely manner as
specified by board rules and regulations, transmit to the board
the complete record of the action from which the appeal is
taken;
(iii) Any person, including the department, aggrieved
by any order issued by the state board of equalization may
appeal the decision of the board to the first judicial district
court in Laramie county;
(iv) Except as otherwise provided in this section, no
person aggrieved by the payment of taxes or any penalty or
interest imposed by this article shall appeal a decision of the
state board until all applicable taxes, penalties and interest
have been paid.
(c) Refunds. The following shall apply:
(i) Repealed by Laws 1998, ch. 51, § 3.
(ii) Gasoline or gasohol purchased from a Wyoming
licensed distributor or dealer by the University of Wyoming and
community colleges and public schools located in Wyoming is
subject to refund of the license tax. The record of purchases
under this paragraph shall be submitted monthly by the purchaser
on refund forms provided by or in a format required by the
department, along with receipts detailing gallons purchased and
license taxes paid. The refund form and receipts are invalid if
not submitted to the department within one (1) year following
date of purchase;
(iii) Repealed by Laws 1998, ch. 51, § 3.
(iv) On or before the last day of each month every
distributor shall submit a statement to the department on forms
furnished by or 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 W.S.
39-17-107(a)(i);
(v) Any person exporting gasoline from Wyoming for
which the license tax has been paid is subject to a refund of
the license tax paid. The refund request shall be submitted on
or before the last day of the month on forms provided by or in a
format required by the department. The refund request is invalid
if not submitted within one (1) year of the date of purchase;
(vi) Gasoline purchased for agricultural purposes as
defined in W.S. 39-17-101(a)(i) is qualified for a refund of the
license tax imposed under W.S. 39-17-104(a)(i) and (ii) as
declared by the applicant. Any person claiming a refund of the
agricultural gas tax for which the license tax has been paid
shall submit a record of purchases and shall specify the
percentage of such purchases qualifying for the refund on a form
provided by or in a format required by the department, along
with receipts detailing the bulk gallons purchased and license
taxes paid. The department shall establish by rule a form or the
format for applying for the refund under this subsection. The
refund form and receipts shall be invalid if not submitted to
the department within eighteen (18) months following the date of
purchase. Not to exceed sixty (60) days following submission of
the information required by this paragraph, the department shall
issue a refund of the qualified gasoline license tax.
(d) Credits. The following shall apply:
(i) Repealed by Laws 2012, ch. 105, § 1.
(ii) Repealed by Laws 2012, ch. 105, § 1.
(iii) Repealed by Laws 2012, ch. 105, § 1.
(iv) Repealed by Laws 2012, ch. 105, § 1.
(v) Repealed by Laws 2012, ch. 105, § 1.
(vi) Repealed by Laws 2012, ch. 105, § 1.
(e) Redemption. There are no specific applicable
provisions for redemption for this article.
(f) Escrow. There are no specific applicable provisions
for escrow for this article.