§ 39-17-302 — Administration; confidentiality

Wyoming § 39-17-302

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 17: FUEL TAX
• Art. 3: ALTERNATIVE FUEL TAXES

Text

(a) The administration of this article is vested in the
department which shall prescribe the reporting format and forms
for the making of returns, and assessment and collection of
license taxes and fees hereby imposed. The department shall
promulgate rules and regulations consistent with the provisions
hereof as provided by the Wyoming Administrative Procedure Act
necessary to the enforcement of the provisions of this article.
All tax returns and records are open to examination by the
director of the state department of audit or his deputies.
(b) No state employee who by virtue of his employment has
knowledge of the business affairs of any person filing or
required to file any tax returns under this article shall make
known its contents in any manner or permit any person to have
access to any returns or information contained therein except as
provided by law or in the following cases:
(i) The delivery to the taxpayer or his legal
representatives upon written request of a copy of any return or
report in connection with his tax;
(ii) The publication of statistics so classified to
prevent the identification of particular returns or reports;
(iii) The inspection by the attorney general of the
report or return of any person who brings an action against the
state, or against whom an action is contemplated or has been
instituted;
(iv) The introduction into evidence of any report or
return or information there from in any administrative or court
proceeding to which the person making the report or return is a
party;
(v) The furnishing of any information to the United
States government and its territories, the District of Columbia,
any state allowing similar privileges to the department or to
the multistate tax commission for relay to tax officials of
cooperating states. Information furnished shall be only for tax
purposes;
(vi) The inspection of tax returns and records by the
department of audit.
(c) Any person who violates subsection (b) of this section
is guilty of a misdemeanor and upon conviction shall be fined
not more than one thousand dollars ($1,000.00), imprisoned for
not more than one (1) year, or both.
(d) The department may enter into cooperative agreements
with other jurisdictions, for the exchange of information and
auditing of users of alternative fuels used in fleets of motor
vehicles operated or intended to operate interstate. An
agreement or declaration of amendment is not effective until
stated in writing and filed with the department.
(e) An agreement may provide for determining the base
jurisdiction for users, users records requirements, audit
procedures, exchange of information, persons eligible for tax
licensing, defining qualified motor vehicles, determining if
bonding is required, specifying reporting requirements and
periods including defining uniform penalty and interest rates
for late reporting, determining methods for collecting and
forwarding of alternative fuel taxes and penalties to another
member jurisdiction, paying interest on certain refund requests
and other provisions as will facilitate the administration of
the agreement.
(f) The department may, as required by the terms of an
agreement, forward to officers or agents of another jurisdiction
any information in the department's possession relative to the
manufacture, receipts, sale, use, transportation or shipment of
alternative fuels by any person. The department may disclose to
officers or agents of another member jurisdiction the location
of officers, motor vehicles and other real and personal property
of users of alternative fuels.
(g) An agreement may provide for each member jurisdiction
to audit the records of persons based in the jurisdiction to
determine if the alternative fuel taxes due each jurisdiction
are properly reported and paid. Each state shall forward the
findings of the audits performed on persons based in the
jurisdiction to each jurisdiction in which the person has
taxable use of alternative fuels. For persons not based in this
state and who have taxable use of alternative fuels in this
state, the department may serve the audit findings received from
another jurisdiction, in the form of an assessment, on the
person as though an audit was conducted by the department.
(h) Any agreement entered into pursuant to this section
does not preclude the department from auditing the records of
any licensee under this chapter.
(j) If the department enters into any agreement under the
authority of this section and the provisions set forth in the
agreement are in conflict with any rules or regulations
promulgated by the department, the agreement provisions prevail.