§ 39-17-209 — Taxpayer remedies

Wyoming § 39-17-209

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

Text

(a) Interpretation requests. There are no specific
applicable provisions for interpretation requests for this
article.
(b) Appeals. The following shall apply:
(i) Any person aggrieved by any final administrative
decision of the department concerning the assessment of fuel
taxes may appeal to the state board of equalization. Appeals
shall be made in a timely manner as provided by rules and
regulations of the board of equalization by filing with the
board a notice of appeal specifying the grounds for the appeal;
(ii) The department shall, in a timely manner as
specified by board rules and regulations, transmit to the board
the complete record of the action from which the appeal is
taken;
(iii) Any person, including the department, aggrieved
by any order issued by the state board of equalization may
appeal the decision of the board to the first judicial district
court in Laramie county;
(iv) Except as otherwise provided in this section, no
person aggrieved by the payment of taxes or any penalty or
interest imposed by this article shall appeal a decision of the
state board until all applicable taxes, penalties and interest
have been paid.
(c) Refunds. The following shall apply:
(i) Undyed diesel fuel purchased for agricultural
purposes as defined in W.S. 39-17-201(a)(i) is exempt from a
percentage of the license tax under W.S. 39-17-204(a)(i) as
declared by the applicant;
(ii) Repealed by Laws 1998, ch. 51, § 3.
(iii) Repealed by Laws 1998, ch. 51, § 3.
(iv) 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;
(v) The license tax under W.S. 39-17-204(a)(i) is
subject to refund on the following:
(A) Any person exporting diesel fuel for which
the license tax has been paid is subject to a refund of the
license tax paid. The refund request shall be submitted monthly
on forms provided by or in a format required by the department.
The refund request is invalid if not submitted within one (1)
year of the date of purchase;
(B) Diesel fuel sold by a distributor, importer,
supplier or dealer to the state of Wyoming or any of its
political subdivisions is subject to a refund;
(C) Diesel fuel sold by a distributor, importer,
supplier or dealer and used as heating fuel or to a person
engaged in logging operations, mining operations, manufacturing,
processing, drilling, exploration or well servicing, highway or
other construction or railroad operations when the fuel is
consumed directly in logging operations, mining operations,
manufacturing, processing, drilling, exploration or well
servicing, highway or other construction or railroad operations,
or other nonhighway operations or uses is subject to a refund.
The record of purchases under this paragraph shall be submitted
quarterly on a form provided by or in a format required by the
department, along with receipts detailing the gallons purchased
and license taxes paid. The refund form and receipts shall be
invalid if not submitted to the department within one (1) year
following date of purchase. The department shall not deduct the
state sales and use tax imposed by the provisions of W.S.
39-15-101 through 39-16-311 from the refund to any person who
possesses a valid sales or use tax license under W.S. 39-15-106
or 39-16-106, or if the person is exempt from paying sales or
use taxes under W.S. 39-15-105 or 39-16-105. A copy of the most
recent sales or use tax report or proof that the person is
exempt from sales or use taxes shall accompany the claim for
refund;
(D) Diesel fuel purchased from a Wyoming
licensed dealer, distributor, supplier or importer by the
University of Wyoming and community colleges and public schools
located in Wyoming are subject to refund of the license tax. The
record of purchases under this paragraph shall be submitted
monthly by the purchaser on refund forms provided by or in a
format required by the department, along with receipts detailing
gallons purchased and license taxes paid. The refund form and
receipts are invalid if not submitted to the department within
one (1) year following date of purchase.
(vi) The license tax under W.S. 39-17-204(a)(ii) is
subject to refund on all diesel fuel sold in Wyoming for
transportation of people, goods and equipment in interstate
commerce and used outside Wyoming, provided that there is an
adequate system for determining whether or not the diesel fuel
is used in Wyoming. Nothing in this paragraph shall apply to the
use, or sale or distribution for use, of diesel fuel in Wyoming.
The refund request is invalid if not submitted within one (1)
year.
(d) Credits. 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.
(e) Redemption. There are no specific applicable
provisions for redemption for this article.
(f) Escrow. There are no specific applicable provisions
for redemption for this article.