§ 39-17-306 — Licenses; permits

Wyoming § 39-17-306

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

Text

(a) Each alternative fuel supplier, refiner, distributor,
terminal operator, importer or exporter of alternative fuel used
to propel a motor vehicle shall obtain an annual license from
the department to conduct business in this state. Prior to
commencing business the supplier, distributor, terminal
operator, importer, exporter or refiner shall file an
application with the department on forms prescribed and
furnished by the department containing the information specified
therein. The fee for each type of license is twenty-five dollars
($25.00). The department may revoke any license granted under
this section upon proof of violation of any provision of this
article.
(b) Each alternative fuel dealer shall obtain an annual
license from the department to conduct business in this state.
Prior to commencing business the dealer shall file an
application with the department on forms prescribed and
furnished by the department containing the information specified
therein. The application for the license shall state the
location of each place where alternative 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. The
license is valid for one (1) year unless surrendered by the
dealer for nonuse or revoked by the department. 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. The department may revoke any
license granted under this subsection upon proof of violation of
any provision of this article.
(c) The department may enter into reciprocal agreements
with other jurisdictions for the licensing of persons under this
section who have been licensed under a similar law in another
jurisdiction.
(d) 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) When a distributor, supplier or dealer who has
been in business for one (1) year 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, supplier or dealer shall file a bond with the
department equal to the sum of the last available six (6) months
tax liability;
(ii) 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.
(iii) 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;
(iv) Failure to post the required bond or certificate
of deposit under this subsection shall result in the denial of a
license;
(v) 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.
(e) No person shall operate a commercial vehicle as
defined in W.S. 31-18-101(a)(iii) between Wyoming and 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.
(f) Each applicant for an international fuel tax agreement
license and decals shall file an application in a form and
manner prescribed by the department and pay the applicable fees
for the license and a decal as prescribed by the department
pursuant to W.S. 31-18-502.