§ 39-17-311 — Distribution

Wyoming § 39-17-311

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

Text

(a) Except as otherwise provided in subsection (b) of this
section, all alternative fuel license taxes and fees shall be
distributed as follows:
(i) All alternative fuel license taxes and fees
received by the department under this article shall be
transferred to the state treasurer who shall credit them to the
proper accounts as specified by the department and in paragraph
(iv) of this subsection;
(ii) The state treasurer shall deposit all license
fees under W.S. 39-17-306 into the state highway fund;
(iii) The department shall certify to the state
treasurer amounts to be credited to appropriate accounts based
upon deductions from the taxes collected under this article
provided that the department shall deduct the pro rata share of
the cost of collecting the taxes received from alternative fuel
used for aircraft at any municipal or county airport and
distribute the remainder to the city, town or county where the
airport is located. These funds shall be used for the
maintenance of the airport.
(iv) After certifying the amounts provided by
paragraph (iii) of this subsection, the department shall certify
the balance of taxes collected under this article to the state
treasurer who shall distribute the remainder into the accounts
within the state highway fund created under this subsection as
follows:
(A) Thirteen and one-half percent (13.5%) shall
be distributed monthly to county treasurers. Each county
treasurer shall credit such revenues to the county road fund for
the improvement and maintenance of county roads. The
distribution to each county shall be based on:
(I) One-third (1/3) in the ratio in which
the area of the county bears to the total area of the state;
(II) One-third (1/3) in the ratio in which
the rural population including the population within the cities
and towns with less than one thousand four hundred (1,400) bears
to the total rural population of the state;
(III) One-third (1/3) in the ratio in which
the assessed valuation of the county bears to the last total
assessed valuation of the state.
(B) Fourteen percent (14%) shall be credited by
the state treasurer to the county treasurers of the various
counties for their road construction funds, except that an
amount equal to the contribution required of the counties for
the cost of the university's technology transfer program under
W.S. 21-17-115(a)(ii) or thirty-one thousand two hundred fifty
dollars ($31,250.00), whichever is less shall be first
distributed to the highway fund. Each county treasurer shall
credit the revenues to the road construction fund in that
county. The department shall allocate to each county a share
based fifty percent (50%) upon the ratio which the rural
population of each county including the population within the
cities and towns with less than one thousand four hundred
(1,400) bears to the total rural population of the state and
fifty percent (50%) based on the ratio which the area of the
county bears to the total area of the state. Any interest earned
on invested funds allocated to counties shall be retained by
each county and shall be used for project costs as provided by
W.S. 24-2-110(a);
(C) Fifteen percent (15%) shall be distributed
as follows:
(I) To the highway fund, an amount equal to
the contribution required of the cities and towns for the cost
of the university's technology transfer program under W.S.
21-17-115(a)(iii) or thirty-one thousand two hundred fifty
dollars ($31,250.00), whichever is less;
(II) The remainder to be distributed
monthly to incorporated cities and towns to be used in their
street and alley programs as follows:
(1) Seventy-five percent (75%) based
on the taxes paid upon alternative fuel sold to and distributed
by dealers located within each incorporated city and town;
(2) Twenty-five percent (25%) in the
ratio which the population of each city or town bears to the
total population of all cities and towns.
(D) Fifty-seven and one-half percent (57.5%) to
the state highway account.
(v) All taxes collected under W.S. 39-17-304(a)(iii)
shall be transferred to the state treasurer who shall deposit
them only into the state highway fund. The provisions of this
section shall not apply to the tax imposed by W.S. 39-17-
304(a)(iii). Any refund for any overpayment of the one cent
($.01) tax imposed by W.S. 39-17-304(a)(iii) shall be taken from
the taxes collected pursuant to W.S. 39-17-304(a)(iii).
(b) All alternative fuel license taxes and fees related to
liquefied natural gas, biodiesel or renewable diesel shall be
distributed as follows:
(i) All alternative fuel license taxes and fees
received by the department under this article related to
liquefied natural gas, biodiesel or renewable diesel shall be
transferred to the state treasurer who shall credit them to the
proper accounts;
(ii) The state treasurer shall deposit all license
fees under W.S. 39-17-306 into the state highway fund;
(iii) All taxes collected under W.S. 39-17-304(a)(ii)
related to liquefied natural gas, biodiesel or renewable diesel
shall be transferred to the state treasurer who shall deposit
them only into the state highway fund. The provisions of
paragraph (iv) of this subsection shall not apply to the tax
imposed by W.S. 39-17-304(a)(iii). Any refund for any
overpayment of the one cent ($.01) tax imposed by W.S.
39-17-304(a)(iii) shall be taken from the taxes collected
pursuant to W.S. 39-17-304(a)(iii);
(iv) The state treasurer shall:
(A) Deduct not to exceed two percent (2%) of the
taxes collected under this article and distributed under this
subsection corresponding to the actual cost of the
administration of this article for the month and credit the
money to the highway fund;
(B) Distribute monthly the remainder as follows:
(I) Twenty percent (20%) shall be
distributed to county treasurers. Each county treasurer shall
credit the revenues to the county road fund for the improvement
and maintenance of county roads. The distribution shall be based
on:
(1) One-third (1/3) in the ratio in
which the area of the county bears to the total area of the
state;
(2) One-third (1/3) in the ratio in
which the rural population including the population within the
cities and towns with less than one thousand four hundred
(1,400) bears to the total rural population of the state;
(3) One-third (1/3) in the ratio in
which the assessed valuation of the county bears to the last
total assessed valuation of the state.
(II) Five percent (5%) shall be distributed
to incorporated municipalities based on the ratio that the total
population of the municipality bears to the total population of
all municipalities within the state. Each treasurer of a
municipality shall credit the revenues to the municipal street
fund for the improvement and maintenance of municipal streets;
(III) The remaining revenues shall be
credited to the state highway fund for the maintenance,
construction and reconstruction of state highways.
(C) Deduct the pro rata share of the cost of
collecting the taxes received from alternative fuel used for
aircraft at any municipal or county airport and distribute the
remainder to the city, town or county where the airport is
located. These funds shall be used for the maintenance of the
airport.