Wyoming Statutes
§ 39-17-204 — Taxation rate
Wyoming § 39-17-204
This text of Wyoming § 39-17-204 (Taxation rate) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Wyo. Stat. Ann. § 39-17-204 (2026).
Text
(a)Except as otherwise provided by this section and W.S.
39-17-205, the total tax on diesel fuels 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 diesel fuels
used, sold or distributed for sale or use in this state;
(ii)In addition to the tax collected pursuant to
paragraph (i) of this subsection, there is levied and shall be
collected a license tax of one cent ($.01) per gallon on all
diesel fuels used, sold or distributed for sale or use in this
state except for those fuels exempted in W.S. 39-17-205(b) and
(e);
(iii)Notwithstanding paragraph (i) of this
subsection, jet fuel sold for use in aircraft shall be taxed at
four cents ($.04) per gallon.
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Nearby Sections
15
§ 39-17-101
Definitions§ 39-17-102
Administration; confidentiality§ 39-17-103
Imposition§ 39-17-104
Taxation rate§ 39-17-105
Exemptions§ 39-17-106
Licenses; permits§ 39-17-107
Compliance; collection procedures§ 39-17-108
Enforcement§ 39-17-109
Taxpayer remedies§ 39-17-110
Statute of limitations§ 39-17-111
Distribution§ 39-17-201
Definitions§ 39-17-202
Administration; confidentiality§ 39-17-203
Imposition§ 39-17-204
Taxation rateCite This Page — Counsel Stack
Bluebook (online)
Wyoming § 39-17-204, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/17/39-17-204.