Wyoming § 12-2-302 Collection of excise taxes; disposition of
revenue and fees

Wyoming Statutes

§ 12-2-302 — Collection of excise taxes; disposition of revenue and fees

Wyoming § 12-2-302

Title 12Alcoholic Beverages

Ch. 2WYOMING LIQUOR DIVISION

Art. 3POWERS AND DUTIES

This text of Wyoming § 12-2-302 (Collection of excise taxes; disposition of revenue and fees) 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. § 12-2-302 (2026).

Text

(a)The division shall collect all excise taxes provided by this title relating to alcoholic and malt beverages for deposit into the general fund.

(b)All other revenue and fees collected by the division shall be deposited into the state treasury to the credit of the enterprise fund except as otherwise provided by law. The legislature shall authorize expenditures as necessary to defray the administrative expenses of the division, including salaries, office expenses and general expenses for the enforcement of their duties and sufficient funds to defray the cost of alcoholic liquor purchases and attendant expenses as provided by W.S. 9-4-205(d).

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(a) The division shall collect all excise taxes provided
by this title relating to alcoholic and malt beverages for
deposit into the general fund.
(b) All other revenue and fees collected by the division
shall be deposited into the state treasury to the credit of the
enterprise fund except as otherwise provided by law. The
legislature shall authorize expenditures as necessary to defray
the administrative expenses of the division, including salaries,
office expenses and general expenses for the enforcement of
their duties and sufficient funds to defray the cost of
alcoholic liquor purchases and attendant expenses as provided by
W.S. 9-4-205(d).