This text of Wyoming § 39-18-107 (Compliance; collection procedures) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(a)Returns and reports. The following shall apply:
(i)Each wholesaler shall keep complete and accurate
records of all nicotine products purchased and sold for three
(3)years. The records shall be in the form prescribed by the
department and will be available for inspection by the
department at any reasonable time. The department may
investigate and examine the stock of cigarettes upon any
premises where they are stored or sold;
(ii)On or before the tenth day of each calendar
quarter, every consumer who, during the preceding calendar
quarter, has acquired title to or possession of nicotine
products for use or storage in this state, upon which products
the tax imposed by W.S. 39-18-103(a)(iii) and (v) has not been
paid, shall file a return with the department showing the
quantity of such
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(a) Returns and reports. The following shall apply:
(i) Each wholesaler shall keep complete and accurate
records of all nicotine products purchased and sold for three
(3) years. The records shall be in the form prescribed by the
department and will be available for inspection by the
department at any reasonable time. The department may
investigate and examine the stock of cigarettes upon any
premises where they are stored or sold;
(ii) On or before the tenth day of each calendar
quarter, every consumer who, during the preceding calendar
quarter, has acquired title to or possession of nicotine
products for use or storage in this state, upon which products
the tax imposed by W.S. 39-18-103(a)(iii) and (v) has not been
paid, shall file a return with the department showing the
quantity of such products so acquired. The return shall be made
upon a form furnished and prescribed by the department and shall
contain such other information as the department may require.
The return shall be accompanied by a remittance for the full
unpaid tax liability shown by it, provided that the tax on
cigars, snuff and other tobacco products shall be due upon the
sale of the cigars, snuff and other tobacco products as provided
in subsection (b) of this section.
(b) Payment. The following shall apply:
(i) There is levied and shall be collected and paid
to the department an excise tax at the rate imposed by W.S.
39-18-104(a) upon the sale of each cigarette sold by
wholesalers;
(ii) There is levied and shall be paid to the
department an excise tax at the rate imposed by W.S.
39-18-104(b) upon the use or storage by consumers of cigarettes
in Wyoming but only if the tax imposed by paragraph (i) of this
subsection has not been paid;
(iii) No wholesaler shall sell or transfer any stamps
issued under the provisions of this article.
(c) Timelines. The following shall apply:
(i) No later than the twentieth day of the month
following the sale of cigarettes, or the month following the end
of the calendar quarter for nicotine products other than
cigarettes, each wholesaler shall return to the department the
following information on forms furnished by the department:
(A) The number of packages of cigarettes sold in
each incorporated city and town;
(B) The number of packages of cigarettes sold in
each county outside the incorporated cities and towns;
(C) Other information required by the
department;
(D) The amount paid by the wholesaler to the
manufacturer for nicotine products other than moist snuff. For
sales of moist snuff, the return shall include the net weight as
listed by the manufacturer. The department shall compile the
information provided under this subparagraph with respect to
moist snuff tobacco sales on an annual basis and shall report
the information to the legislature every five (5) years
beginning on July 1, 2014.
(ii) The stamps, imprints or impressions shall be
affixed by the wholesaler any time before the cigarettes are
transferred from his possession.