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

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.