Wyoming Statutes
§ 39-17-204 — Taxation rate
(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 rate