§ 39-17-307 — Compliance; collection procedures

Wyoming § 39-17-307

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

Text

(a) Returns and reports. The following shall apply:
(i) On or before the last day of each month:
(A) When alternative fuel is purchased to propel
a motor vehicle or distributed in Wyoming from a Wyoming
licensed supplier, the supplier shall report, using the
appropriate equivalency formula, to the department all gallons
sold in the state during the preceding calendar month and remit
all taxes due for alternative fuel sold to an end user;
(B) When alternative fuel is purchased out of
Wyoming for use, sale or distribution to propel a motor vehicle
in Wyoming, the Wyoming licensed supplier shall report, using
the appropriate equivalency formula, to the department all
gallons used, sold or distributed during the preceding calendar
month and remit all taxes due under this article for fuel sold
to an end user;
(C) Each Wyoming licensed supplier with a
Wyoming retail location shall report, using the appropriate
equivalency formula, to the department all gallons of
alternative fuel used to propel a motor vehicle during the
preceding calendar month and remit taxes due under this article
for fuel sold to an end user or a retail location;
(D) When alternative fuel is purchased in
Wyoming from a Wyoming licensed refiner, the refiner shall
report, using the appropriate equivalency formula, to the
department all gallons used, sold or distributed during the
preceding calendar month and remit all taxes due for fuel sold
to an end user;
(E) Each Wyoming licensed distributor, importer,
exporter with Wyoming retail locations shall report, using the
appropriate equivalency formula, to the department all gallons
of alternative fuel imported and used to propel a motor vehicle
during the preceding calendar month and remit taxes due under
this article for fuel sold to an end user or a retail location;
(F) Each Wyoming licensed importer shall report,
using the appropriate equivalency formula, to the department all
gallons imported and used to propel a motor vehicle during the
preceding calendar month and remit taxes due under this article
for fuel sold to an end user unless the tax has been paid to an
out-of-state licensed supplier;
(G) Any person acquiring biodiesel (B100),
ethanol or other alcohols, methanol, butane or other blending
components to blend with gasoline, diesel or alternative fuels
shall report to the department all gallons of biodiesel (B100)
ethanol or other alcohols, and methanol, butane or other
blending components, purchased and blended during the preceding
calendar month and remit all additional taxes due.
(ii) Each person transporting, conveying or bringing
alternative fuel used to propel a motor vehicle into this state
for sale, use or distribution in this state shall furnish the
department a verified statement showing the number of gallons,
using the appropriate equivalency formula, of alternative fuel
delivered during the month preceding the report, the name of the
person to whom the delivery was made and the place of delivery;
(iii) Each person who exports alternative fuel from
this state shall report the number of gallons exported, using
the appropriate equivalency formula, the destination state and
the name of the person to whom exported;
(iv) On or before the last day of each month:
(A) 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 gallons,
gasoline gallon equivalent or diesel gallon equivalent of
alternative fuel acquired, the person who supplied the
alternative fuel and the total gallons or gallon equivalents
sold during the preceding calendar month and remit any taxes due
if the point of taxation is at the dispenser;
(B) Each distributor or importer shall, if
applicable, submit a statement to the department in a format
required by the department for the preceding calendar month for
the purpose of obtaining a refund from the department for taxes
paid pursuant to this section.
(v) A person shall not transport alternative fuel
used to propel a motor vehicle by railroad tank car or transport
truck unless the person has a shipping document for its
transportation that complies with this section. 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 alternative fuel was
received;
(B) The date the alternative fuel was removed;
(C) The amount of alternative fuel removed,
indicating gross gallons and net gallons or the equivalent
amount based on the gasoline gallon equivalent or diesel gallon
equivalent;
(D) The destination state of the alternative
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 alternative
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.
(vi) A person to whom a shipping document was issued
for the shipment of alternative fuel used to propel a motor
vehicle shall:
(A) Carry the shipping document in the
conveyance for which it was issued when transporting the
alternative fuel;
(B) Show the shipping document to a law
enforcement officer or authorized personnel of the department
upon request;
(C) Deliver the alternative 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 alternative fuel into a state other than the
printed destination state that the person has received
instructions for if the shipping document was issued to deliver
the alternative 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 alternative fuel
is delivered.
(vii) A person to whom alternative fuel used to
propel a motor vehicle is delivered by railroad tank car or
transport truck shall not accept delivery of the alternative
fuel if the destination state shown on the shipping document for
the alternative fuel is a state other than Wyoming. The person
to whom the alternative fuel is delivered shall examine the
shipping document and keep a copy of the shipping document;
(viii) Each supplier, refiner, terminal operator,
importer, exporter, distributor and dealer shall keep and
preserve records relating to the purchase and sale of
alternative fuel for three (3) years. The department may, by
rule and regulation, authorize alternate methods of preserving
the records required under this section;
(ix) Each person transporting, conveying or importing
alternative fuel into the state or producing, refining,
manufacturing, blending or compounding and using, selling or
distributing alternative fuel for sale or use in this state
shall keep and preserve the records relating to the purchase or
sale of alternative fuel for three (3) years;
(x) 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 required by the department, a report indicating the
total number of miles traveled in all jurisdictions by the
carrier's vehicles subject to the tax under this article, the
total number of miles traveled by those vehicles in this state,
the amount of alternative 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 carrier's tax liability. The carrier
shall pay all taxes due under this article at the time the
report is filed. If the tax on alternative fuel imported 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 gasoline gallon equivalent or diesel gallon equivalent of
alternative fuel consumed, it shall be presumed that not less
than one (1) gasoline gallon equivalent or diesel gallon
equivalent was consumed for every four (4) miles traveled.
(b) Payment. The following shall apply:
(i) On or before the last day of each month every
supplier, refiner, terminal operator, importer and dealer shall
pay to the department all license taxes imposed by this article
which are due based upon the statement submitted under W.S.
39-17-307(a)(i). Payment may be made by electronic funds
transfer;
(ii) The supplier, refiner or importer shall not
require payment from the 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; and
(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, if applicable, of bulk alternative fuel 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 alternative
fuel to those locations only shall be entitled to the shrinkage
credit on gross gallons, if applicable, of bulk alternative fuel
delivered. The shrinkage credit may not apply to some
alternative fuels. The department shall promulgate rules which
specify the applicability of the credit and provide an
application process for the credit.
(c) Timelines. The following shall apply:
(i) Any report, claim, tax return, statement or other
document or payments required or authorized by this article to
be made or filed to or with the department and which is:
(A) Transmitted through the United States mail
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;
(B) Mailed but not received by the department or
where 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 and submits a duplicate within thirty
(30) days following written notification by the department of
the nonreceipt;
(C) Received through electronic funds transfer
is deemed to have been received when the electronic funds
transfer transmission is received by the department;
(D) Received through electronic data interchange
is deemed to have been 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 was 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.