§ 39-17-309 — Taxpayer remedies

Wyoming § 39-17-309

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 17: FUEL TAX
• Art. 3: ALTERNATIVE 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) On or before the last day of each month every
distributor shall, if applicable, submit a statement to the
department on forms furnished by or 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 W.S. 39-17-307(a)(i);
(ii) Any person exporting alternative motor vehicle
fuel from Wyoming for which the license tax has been paid is
subject to a refund of the license tax paid. The refund request
shall be submitted on or before the last day of the month 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;
(iii) Alternative fuel purchased for agricultural
purposes as defined in W.S. 39-17-301(a)(ii) is qualified for a
refund of the license tax imposed under W.S. 39-17-304(a)(i) as
declared by the applicant. Any person claiming a refund under
this paragraph shall submit a record of purchases and shall
specify the percentage of such purchases qualifying for the
refund on a form provided by or in a format required by the
department, along with receipts detailing the bulk gallons,
gasoline gallon equivalent (GGE) or diesel gallon equivalent
(DGE) purchased and license taxes paid. The department shall
establish by rule the format for applying for the refund under
this paragraph. The refund form and receipts shall be invalid if
not submitted to the department within eighteen (18) months
following the date of purchase. Not to exceed sixty (60) days
following submission of the information required by this
paragraph, the department shall issue a refund of the qualified
alternative fuel license tax;
(iv) The department shall by rule promulgated
pursuant to W.S. 39-17-302(a) prescribe procedures under which
an alternative 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 alternative fuel to propel a motor
vehicle 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. 39-17-304(a)(iii) is
subject to refund on all alternative 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 alternative
fuel is used in Wyoming. Nothing in this paragraph shall apply
to the use, sale or distribution for use of alternative fuel in
Wyoming. The refund request is invalid if not submitted within
one (1) year;
(vi) The license tax under W.S. 39-17-304(a)(i) is
subject to refund as follows:
(A) Alternative fuel purchased from a Wyoming
licensed distributor or dealer by the University of Wyoming and
community colleges and public schools located in Wyoming for use
in a motor vehicle is 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, gasoline gallon equivalent (GGE) or diesel gallon
equivalent (DGE) 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;
(B) Liquefied natural gas (LNG) or renewable
diesel 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) Liquefied natural gas, renewable diesel or
compressed natural gas converted to liquefied natural gas at the
point of delivery 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 alternative
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, gasoline gallon equivalent or diesel gallon equivalent
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 39-16-211 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) Credits. Credit shall be given for tax paid in Wyoming
on alternative fuel purchased to propel a motor vehicle but
which is not used in Wyoming. The credit 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 escrow for this article.