Wyoming Statutes
§ 39-18-106 — Licensing; permits
(a)Every wholesaler, cigarette importer and cigarette
manufacturer who sells or offers to sell nicotine products in
this state must have a license to do so issued by the
department. No license or renewal of a license shall be granted
under this section unless the wholesaler states in writing,
under penalty for false swearing, that he shall comply fully
with W.S. 9-4-1201 through 9-4-1209. The license fee is ten
dollars ($10.00) per year or fraction thereof and is valid
through June 30 in each year. The license will be granted only
to wholesalers who own or operate the place from which sales are
made and additional licenses must be obtained for each separate
location. The licenses are transferable pursuant to rules and
regulations promulgated by the department.
(b)Repealed By Laws 2005, c
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Related
Nearby Sections
12
§ 39-18-101
Definitions§ 39-18-102
Administration; confidentiality§ 39-18-103
Imposition§ 39-18-104
Taxation rate§ 39-18-105
Exemptions§ 39-18-106
Licensing; permits§ 39-18-107
Compliance; collection procedures§ 39-18-108
Enforcement§ 39-18-109
Taxpayer remedies§ 39-18-110
Statute of limitations§ 39-18-111
Distribution