§ 39-19-109 — Taxpayer remedies

Wyoming § 39-19-109

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 19: INHERITANCE TAXES

Text

(a) Interpretations requests. There are no specific
applicable provisions for taxpayer remedies for this chapter.
(b) Appeals. The state board of equalization shall
perform the duties specified in article 15, section 10 of the
Wyoming constitution and shall hear appeals from county boards
of equalization and review final decisions of the department
upon application of any interested person adversely affected,
including boards of county commissioners for the purposes of
this subsection, under the contested case procedures of the
Wyoming Administrative Procedure Act. Any interested person
adversely affected by the adoption, amendment or repeal of a
rule pursuant to W.S. 16-3-103(a) shall be afforded an
opportunity for a hearing before the board. In addition, the
board shall have the powers and duties set forth in W.S.
39-11-102(e). Any person including the state of Wyoming
aggrieved by any order issued by the board whose decision has
been reversed or modified by the state board of equalization,
may appeal the decision of the board to the district court of
the county in which the property or some part thereof is
situated.
(c) Refunds. 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.
(d) Credits. There are no specific applicable provisions
for credits for this chapter.
(e) Redemption. There are no specific applicable
provisions for redemption for this chapter.
(f) Escrow. There are no specific applicable provisions
for escrow for this chapter.