§ 39-17-207 — Compliance; collection procedures

Wyoming § 39-17-207

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

Text

(a) Returns and reports required by this subsection shall
be filed on or before the last day of the month, and the
following shall apply:
(i) Each person transporting, conveying or bringing
diesel fuels into this state for sale, use or distribution in
this state shall furnish the department a verified statement
showing the number of gallons of diesel fuels delivered during
the preceding reporting period, the name of the person to whom
the delivery was made and the place of delivery. This
subsection does not apply to a person who transports less than
fifty (50) gallons of diesel fuel into this state in the fuel
supply tanks of a motor vehicle for use in that vehicle;
(ii) Each person who exports diesel fuels from this
state shall report the number of gallons exported, destination
state and the name of the person to whom exported;
(iii) Each dealer, who is not licensed as a
distributor, shall submit a statement to the department in a
format required by the department showing the number of billed
gallons of diesel fuel acquired, the distributor or importer who
supplied the diesel fuel and collected the tax and the total
gallons sold during the preceding calendar month;
(iv) Each distributor shall submit a statement to the
department in a format required by the department. Distributors
may include in their reports the amount of the tax exempt bulk
deliveries for authorized agricultural purposes;
(v) Each supplier, refiner, terminal operator,
importer, exporter, distributor and dealer shall keep and
preserve the records relating to the purchase and sale of diesel
fuels three (3) years. The department may authorize, by rule,
alternate methods of preserving records required under this
section;
(vi) Each person transporting, conveying or importing
diesel fuels into the state or producing, refining,
manufacturing, blending or compounding and using, selling or
distributing diesel fuels for sale or use in this state shall
keep the records relating to the purchase or sale of for three
(3) years;
(vii) A person shall not transport motor fuel by
railroad tank car or transport truck unless the person has a
shipping document for its transportation that complies with this
section. A terminal operator and the operator of a bulk plant
shall give a shipping document to the person who operates a
railroad tank car or a transport truck into which motor fuel is
loaded at the terminal rack or bulk plant rack. A shipping
document issued by a terminal operator or the operator of a bulk
plant shall contain the following information:
(A) The identification, including address, of
the terminal or bulk plant from which the motor fuel was
received;
(B) The date the motor fuel was removed;
(C) The amount of motor fuel removed, indicating
gross or net gallons;
(D) The destination state of the motor fuel, as
represented to the terminal operator by the transporter, the
shipper or the shipper's agent;
(E) The name of the shipper of the diesel fuel
within the bulk plant or terminal;
(F) The consignee's name and address;
(G) The transporter's name;
(H) Any other information required by the
department for the enforcement of this article.
(viii) A person to whom a shipping document was
issued shall:
(A) Carry the shipping document in the
conveyance for which it was issued when transporting the motor
fuel described in it;
(B) Show the shipping document to a law
enforcement officer or authorized personnel of the department
upon request;
(C) Deliver the motor fuel described in the
shipping document to the destination state printed on it unless
the person does all of the following:
(I) Notifies the department when
transporting the motor fuel into a state other than the printed
destination state that the person has received instructions for
since the shipping document was issued to deliver the motor fuel
to a different destination state;
(II) Writes on the shipping document the
change in destination state;
(III) Gives a copy of the shipping document
to the distributor or other person to whom the motor fuel is
delivered.
(ix) A person to whom motor fuel is delivered by
railroad tank car or transport truck shall not accept delivery
of the motor fuel if the destination state shown on the shipping
document for the motor fuel is a state other than Wyoming. The
person to whom the fuel is delivered shall examine the shipping
document and keep a copy of the shipping document;
(x) Repealed By Laws 2007, Ch. 11, § 2.
(xi) Each carrier licensed under the provisions of
the international fuel tax agreement shall file in a format
required 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 article, 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 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.
(b) Payment. The following shall apply:
(i) On or before the last day of each month:
(A) When diesel fuel is purchased in Wyoming
from a Wyoming licensed supplier, the supplier shall report to
the department all gallons used, sold or distributed in the
state during the preceding calendar month and remit all taxes
due;
(B) When diesel fuel is purchased out of the
state for use, sale or distribution in Wyoming, the Wyoming
licensed supplier shall report all gallons used, sold or
distributed during the preceding calendar month and remit all
taxes due under this article;
(C) When diesel fuel is purchased in Wyoming
from a Wyoming licensed refiner, the Wyoming licensed refiner
shall report all gallons used, sold or distributed in Wyoming
during the preceding calendar month and remit all taxes due;
(D) A licensed importer shall report all gallons
imported during the preceding calendar month and remit taxes due
unless the tax has been paid to an out-of-state supplier;
(E) Any person acquiring blending components for
the purpose of blending with diesel fuel shall report all
gallons purchased and blended during the preceding calendar
month and remit all additional taxes due on the blending
components.
(ii) The supplier, refiner or importer shall not
require payment from the licensed distributor of the license
taxes imposed under this article until three (3) business days
prior to the date which the taxes are required to be remitted to
the state by the supplier, refiner or importer. A licensed
distributor may elect to make delayed payments to a licensed
supplier, refiner or importer, provided:
(A) If the supplier, refiner or importer has an
electronic funds transfer program in operation, the payment is
made by electronic funds transfer;
(B) The distributor continues to make timely
payments to the supplier, refiner or importer.
(iii) A distributor or importer who owns a bulk plant
in this state may take a shrinkage credit of one percent (1%) on
gross gallons of bulk diesel purchased directly from a terminal
and delivered in this state for use, sale or distribution. This
credit may be claimed on the monthly tax return. A distributor
or importer who does not own a bulk plant, but owns retail
locations and distributes diesel to those locations only shall
be entitled to the shrinkage credit on gross gallons of bulk
diesel delivered.
(c) Timelines. The following shall apply:
(i) Any report, claims, tax return, statement or
other document or payments required by this article to be made
to or filed with the department and which is:
(A) Transmitted through United States mail:
(I) Is deemed filed and received by the
department on the date shown by the post office cancellation
mark stamped on the envelope or other appropriate wrapper
containing it;
(II) But not received by the department, is
deemed filed and received on the date mailed if the sender
establishes it was deposited in the mail on or before the due
date for filing and submits a duplicate within thirty (30) days
following written notification by the department of the
nonreceipt;
(III) Was received but the cancellation
mark is illegible, erroneous or omitted is deemed filed and
received on the date mailed if the sender establishes it was
deposited in the mail on or before the due date for filing.
(B) Received through electronic funds transfer,
the funds shall be deemed received when the electronic funds
transmission is received by the department;
(C) Received through electronic data
interchange, the data shall be deemed received when the
electronic data interchange transmission is received by the
department.
(ii) Any tax return or license application that is
not signed and any tax return which does not contain all
pertinent information is considered not filed until the licensee
signs or supplies the required information to the department.
If the information required in the documents is presented to the
department in a format other than that prescribed or otherwise
approved by the department, the tax return, application or claim
for refund or credit shall be deemed not filed. The licensee
shall have fifteen (15) business days to provide the information
requested in a manner prescribed or otherwise approved by the
department. If the licensee provides the information requested
by the department within fifteen (15) business days, the tax
return or license application shall be deemed to have been
timely filed;
(iii) Evidence that correspondence mailed from the
department to the last known address of a person shall be deemed
prima facie evidence that the person received the correspondence
after five (5) business days have elapsed from the date the
correspondence was mailed. As used in this section, "last known
address" means the most current address on file with the
department.
(d) The department shall promulgate rules and regulations
necessary to define the reporting format requirement for all
licensees.