Wyoming § 12-2-306 Sales to licensees failing to pay sales tax
prohibited; hearing and review

Wyoming Statutes

§ 12-2-306 — Sales to licensees failing to pay sales tax prohibited; hearing and review

Wyoming § 12-2-306

Title 12Alcoholic Beverages

Ch. 2WYOMING LIQUOR DIVISION

Art. 3POWERS AND DUTIES

This text of Wyoming § 12-2-306 (Sales to licensees failing to pay sales tax prohibited; hearing and review) 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. § 12-2-306 (2026).

Text

Upon certification by the department of revenue that any
licensee is sixty (60) or more days delinquent in paying sales
taxes, the division shall not sell alcoholic beverages to the
licensee or its operator until the department of revenue
certifies that the licensee has paid all sales taxes owed. Upon
receipt of certification, the division shall notify the issuing
licensing authority of the delinquency. The licensee shall be
allowed a hearing before the state board of equalization as
provided by the Wyoming Administrative Procedure Act if the
licensee feels aggrieved by any action taken under this section.

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Upon certification by the department of revenue that any
licensee is sixty (60) or more days delinquent in paying sales
taxes, the division shall not sell alcoholic beverages to the
licensee or its operator until the department of revenue
certifies that the licensee has paid all sales taxes owed. Upon
receipt of certification, the division shall notify the issuing
licensing authority of the delinquency. The licensee shall be
allowed a hearing before the state board of equalization as
provided by the Wyoming Administrative Procedure Act if the
licensee feels aggrieved by any action taken under this section.