§ 39-17-206 — Licenses; permits

Wyoming § 39-17-206

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 17: FUEL TAX
• Art. 2: DIESEL FUEL TAXES

Text

(a) Every supplier, refiner, distributor, terminal
operator, importer or exporter shall annually obtain a diesel
fuel tax license from the department to conduct business in this
state for a fee of twenty-five dollars ($25.00). The license is
not transferable and is valid for one (1) year or unless revoked
by the department upon proof of violation of any provision of
this article or surrendered by the licensee. Before beginning
business as a supplier, refiner, distributor, terminal operator,
importer or exporter, a person shall file an application with
the department on forms prescribed and furnished by the
department containing the information specified therein.
(b) Every dealer shall annually obtain from the department
a license to conduct business in the state. Prior to the
commencement of business, an application for license shall be
filed with the department on forms prescribed and furnished by
the department setting forth the information as requested by the
department. The application for the license shall state the
location of each place where diesel fuel is to be sold or
offered for sale. The license shall be used only for one (1)
specific location by the dealer in whose name it is issued and
may be revoked by the department upon proof of violation of the
provisions of this article. The dealer shall immediately return
the license upon the sale or discontinuance of any licensed
location. The license fee is twenty-five dollars ($25.00) for
each location.
(c) No person shall operate a commercial vehicle in
Wyoming and in other jurisdictions unless the person has a valid
international fuel tax agreement license and decals pursuant to
W.S. 31-18-502 or a temporary permit under W.S. 31-18-201.
(d) Each applicant for international fuel tax agreement
license and decals shall file an application in a form and
manner prescribed by the department, and pay the fees for the
license and decals as prescribed by the department pursuant to
W.S 31-18-502.
(e) Repealed by Laws 1998, ch. 51, § 3.
(f) 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
prescribed 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 section, the total number
of miles traveled by those vehicles in this state, the amount of
diesel fuel 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 diesel fuel imported into this state 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 diesel fuel consumed, it shall be presumed that
not less than one (1) gallon of diesel fuel was consumed for
every four (4) miles traveled. The department shall by rule
promulgated pursuant to W.S. 39-17-202(a) prescribe procedures
under which a diesel fuel user who is entitled to at least a two
hundred fifty dollar ($250.00) refund of tax under this article
for purchases and use of fuel in any calendar month may apply
for and receive the refund at any time after the last day of
that month.
(g) Credit shall be given for tax paid on fuel purchased
in Wyoming but not used in Wyoming and may be carried forward to
succeeding reporting periods.
(h) Repealed by Laws 1998, ch. 51, § 3.
(j) Repealed By Laws 2007, Ch. 11, § 2.
(k) The department may require bonds, or accept in lieu of
a bond a certificate of deposit meeting the requirements of
paragraph (vi) of this subsection, under this article as
follows:
(i) Except as otherwise provided in this subsection,
all licensees shall file with the department a bond in the sum
of fifty thousand dollars ($50,000.00), or the equivalent of the
licensee's tax liability for six (6) months, whichever is
greater, at the discretion of the department. The department
shall waive the bond if a licensee has established a good filing
record which is complete, accurate and timely with the
department for the preceding three (3) years;
(ii) When a distributor who has been in business for
three (3) years or longer and has established a good filing
record which is complete, accurate and timely with the
department violates a provision of this article, the distributor
shall file a bond with the department equal to the sum of the
last available six (6) months tax liability;
(iii) The bond shall be executed with a corporate
surety duly licensed to do business in this state. In lieu of a
corporate surety bond, the department may accept a cash bond
made payable to the department. Any interest earned on a cash
bond shall accrue to the licensee. The bond shall be:
(A) Approved as to form by the Wyoming attorney
general;
(B) Made payable to the department;
(C) Guarantee payment of delinquent taxes,
penalties and interest due under this article and the return of
the license issued under this article;
(D) Conditioned on the applicant not practicing
any fraud, making any fraudulent representation or violating any
law relating to the conduct of the business for which the
applicant is licensed under this article.
(iv) Notwithstanding the waiver of a bond authorized
under paragraph (i) of this subsection, the department may
require a bond from any licensee whose license has been revoked
or who violates any provision of this article. Any licensee who
fails to file any report required under this article, remits
insufficient funds or is delinquent in filing any two (2) times
in a preceding twelve (12) month period shall be required to
post a bond as provided in this subsection. Such bond may be
waived by the department after a demonstration of a good filing
record which is complete, accurate and timely by the licensee
for a twelve (12) month period;
(v) Failure to post the required bond or certificate
of deposit under this subsection shall result in the denial of a
license;
(vi) In lieu of a surety or cash bond the department
may accept a certificate of deposit under the following
requirements:
(A) The certificate of deposit:
(I) Shall be issued by a financial
institution authorized to do business in Wyoming and qualified
by law to act as a depository of public funds in this state;
(II) Shall be payable not more than one (1)
year after being deposited with the department.
(B) The department shall be given a first
priority security interest in the certificate of deposit. The
certificate of deposit shall not be subject to attachment or
execution unless the attachment or execution arises out of a
suit for delinquent taxes, penalties and interest due under this
article and the return of the license issued under this article.
The entire amount of the certificate of deposit shall be
forfeited to the state if the licensee practices any fraud,
makes any fraudulent representation or violates any law relating
to the conduct of the business for which he is licensed under
this article;
(C) The certificate of deposit and related
documents providing for the security interest and forfeiture
shall be approved as to form by the Wyoming attorney general;
(D) The licensee shall pay all cost incurred by
the department to perfect its security interest;
(E) Any interest earned on a certificate of
deposit shall accrue to the licensee.