Wyoming § 39-19-108 Enforcement

Wyoming Statutes

§ 39-19-108 — Enforcement

Wyoming § 39-19-108

Title 39Taxation and Revenue

Ch. 19INHERITANCE TAXES

This text of Wyoming § 39-19-108 (Enforcement) 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.

Bluebook

Wyo. Stat. Ann. § 39-19-108 (2026).

Text

(a)Audits. If, subsequent to payment of the Wyoming estate tax it appears that additional estate tax is due Wyoming or an overpayment has been made, the department shall assess and collect the additional tax due or authorize a refund of the overpayment to the taxpayer. Any tax liability under W.S. 39-19-101 through 39-19-111 becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the state, to be recovered in an action on this title. The attorney general may bring an action at the request of the department in the name of the state to collect any tax liability of any taxpayer under W.S. 39-19-101 through 39-19-111.

(b)Interest. There are no specific applicable provisions for interest in this chapter.

(c)Penalties. There are no specific applicable provisions

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(a) Audits. If, subsequent to payment of the Wyoming
estate tax it appears that additional estate tax is due Wyoming
or an overpayment has been made, the department shall assess and
collect the additional tax due or authorize a refund of the
overpayment to the taxpayer. Any tax liability under W.S.
39-19-101 through 39-19-111 becomes, from the time the tax
liability is due and payable, a debt of the taxpayer to the
state, to be recovered in an action on this title. The attorney
general may bring an action at the request of the department in
the name of the state to collect any tax liability of any
taxpayer under W.S. 39-19-101 through 39-19-111.
(b) Interest. There are no specific applicable provisions
for interest in this chapter.
(c) Penalties. There are no specific applicable provisions
for penalties for this chapter.
(d) Liens. There are no specific applicable provisions for
liens for this chapter.
(e) Tax sales. There are no specific applicable provisions
for tax sales for this chapter.