§ 39-17-111 — Distribution

Wyoming § 39-17-111

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

Text

(a) All gasoline license taxes and fees received under
this article shall be credited to the proper accounts as
specified by the department and in subsection (d) of this
section.
(b) The department shall deposit all license fees under
W.S. 39-17-106 into the state highway fund with receipt and
acknowledgement submitted to the state treasurer.
(c) The department shall credit to appropriate accounts
based upon deductions from the taxes collected under this
article in the following order:
(i) Deduct the pro rata share of the cost of
collecting the taxes received from gasoline used for aircraft at
any municipal or county airport and distribute the remainder to
the city, town or county where the airport is located. These
funds shall be used for the maintenance of the airport;
(ii) Deduct an amount collected on fuel used in
snowmobiles, computed by multiplying the number of snowmobiles
for which registration and user fees have been paid during the
current fiscal year under W.S. 31-2-404(a)(i) and (iii) and 31-
2-409(a)(ii) and (iii) times twenty-eight dollars and seventy-
five cents ($28.75) plus the number of gallons of gasoline used
by snowmobiles for which registration fees have been paid during
the current fiscal year under W.S. 31-2-404(a)(ii) times the
current gasoline tax rate as defined by W.S. 39-17-104(a)(i).
The number of gallons used by commercial snowmobiles shall be
reported to the department by all businesses offering commercial
snowmobile recreational leasing. The amounts computed shall be
credited to a separate account to be expended by the department
of state parks and cultural resources to improve snowmobile
trails in Wyoming;
(iii) Deduct an amount collected on fuel used in
motorboats, computed by multiplying the number of motorboats
numbered during the current fiscal year under W.S. 41-13-102
plus the number of nonresident motorboats for which aquatic
invasive species fees have been paid during the immediately
preceding fiscal year in accordance with W.S. 23-4-204 times
twenty-eight dollars and seventy-five cents ($28.75). The amount
computed shall be credited to a separate account to be expended
by the department of state parks and cultural resources to
improve, construct, maintain, operate and ensure the safety of
facilities for use by motorboats and motorboat users at state
parks and state recreation areas and to provide grants to
governmental entities for improvement, construction,
maintenance, operation and ensuring the safety of publicly owned
boating facilities at public parks and recreational facilities;
(iv) Deduct an amount collected on fuel used in off-
road recreational vehicles, computed by multiplying the number
of off-road recreational vehicles for which user registration
fees have been paid during the current fiscal year under W.S.
31-2-703(a) times eighteen dollars and forty cents ($18.40).
The amount computed shall be credited to a separate account to
be expended by the department of state parks and cultural
resources to improve off-road recreational vehicle trails in
Wyoming.
(d) After crediting the amounts provided by subsection (c)
of this section, the department shall deposit the balance of
taxes collected under this article into the accounts within the
state highway fund created under this subsection, with receipt
and acknowledgement submitted to the state treasurer, as
follows:
(i) Thirteen and one-half percent (13.5%) shall be
distributed monthly to county treasurers. Each county treasurer
shall credit such revenues to the county road fund for the
improvement and maintenance of county roads. The distribution to
each county shall be based on:
(A) One-third (1/3) in the ratio in which the
area of the county bears to the total area of the state;
(B) One-third (1/3) in the ratio in which the
rural population including the population within the cities and
towns with less than one thousand four hundred (1,400) bears to
the total rural population of the state;
(C) One-third (1/3) in the ratio in which the
assessed valuation of the county bears to the last total
assessed valuation of the state.
(ii) Fourteen percent (14%) shall be credited to the
county treasurers of the various counties for their road
construction funds, except that an amount equal to the
contribution required of the counties for the cost of the
university's technology transfer program under W.S.
21-17-115(a)(ii) or thirty-one thousand two hundred fifty
dollars ($31,250.00), whichever is less shall be first
distributed to the highway fund, plus an amount not to exceed
one hundred fifty thousand dollars ($150,000.00) per year shall
first be distributed to the highway fund for the University of
Wyoming technology transfer program’s county road inventory
program. Each county treasurer shall credit the revenues to the
road construction fund in that county. The department shall
allocate to each county a share based fifty percent (50%) upon
the ratio which the rural population of each county including
the population within the cities and towns with less than one
thousand four hundred (1,400) bears to the total rural
population of the state and fifty percent (50%) based on the
ratio which the area of the county bears to the total area of
the state. Any interest earned on invested funds allocated to
counties shall be retained by each county and shall be used for
project costs as provided by W.S. 24-2-110(a);
(iii) Fifteen percent (15%) shall be distributed as
follows:
(A) To the highway fund, an amount equal to the
contribution required of the cities and town for the cost of the
university's technology transfer program under W.S.
21-17-115(a)(iii) or thirty-one thousand two hundred fifty
dollars ($31,250.00), whichever is less;
(B) The remainder to be distributed monthly to
incorporated cities and towns to be used in their street and
alley programs as follows:
(I) Seventy-five percent (75%) based on the
taxes paid upon gasoline sold to and distributed by dealers
located within each incorporated city and town;
(II) Twenty-five percent (25%) in the ratio
which the population of each city or town bears to the total
population of all cities and towns.
(iv) Fifty-seven and one-half percent (57.5%) to the
state highway account. Any funds deposited to the highway fund
under this paragraph which are attributable to the increase in
fuel taxes authorized by 2013 Wyoming Session Laws, Chapter 49,
Section 1 and effective July 1, 2013 shall be separately
accounted for by the department of transportation. The
department shall provide a comprehensive report on revenue and
expenditures attributable to the 2013 increase to the joint
appropriations interim committee and the joint transportation,
highways and military affairs interim committee on or before
November 15 of each year, from the effective date of this act
through November 15, 2020.
(e) Repealed By Laws 2009, Ch. 170, § 2.
(f) All taxes collected under W.S. 39-17-104(a)(iii) shall
be deposited into the state highway fund with receipt and
acknowledgement submitted to the state treasurer. The
provisions of this section shall not apply to the tax imposed by
W.S. 39-17-104(a)(iii). Any refund for any overpayment of this
one cent ($.01) tax shall be taken from the taxes collected
pursuant to W.S. 39-17-104(a)(iii).
(g) Repealed By Laws 2003, Ch. 15, § 2.
(h) Repealed By Laws 2005, ch. 105, § 2,