§ 39-14-107 — Compliance; collection procedures

(a) Returns and reports. The following shall apply:
(i) Annually, on or before February 25 of the year
following the year of production any person whose property is
subject to W.S. 39-14-102(a) shall sign under oath and submit a
statement listing the information relative to the property and
affairs of the company as the department may require to assess
the property:
(A) For mines and mining claims, the same date
as prescribed by paragraph (iv) of this subsection for December
production. In addition to the information required by this
subsection, Wyoming coal producers shall provide to the
department a summary of each new coal sales agreement for total
sales in excess of ten thousand (10,000) tons and any amendment
to an existing agreement for total sales in excess of ten
thousand (10,000) tons signed during each calendar quarter no
later than the last day of the month following the end of the
calendar quarter. Each summary shall be on a form prescribed by
the department and shall contain the date the agreement or
amendment was executed, term of the agreement or amendment,
annual volume or total volume if the agreement or amendment is
for less than one (1) year, heat content requirements, quality
specifications, nature and extent of enhancement if any,
transportation terms, contract price and an explanation of any
consideration that is a part of the sales value but not included
in the contract price. A copy of each coal sales agreement or
amendment shall be provided by the producer to the department no
later than eighteen (18) months after the date the agreement or
amendment was signed unless the agreement is not yet publicly
available. If the agreement is not yet publicly available, the
producer shall, in lieu of providing a copy of the agreement,
notify the department in writing that the agreement is not yet
publicly available and when the producer believes the agreement
will be publicly available. It will thereafter be the
responsibility of the producer to ascertain if and when the
agreement does become publicly available and to provide a copy
to the department within thirty (30) days from the date the
agreement becomes publicly available. The producer may be
relieved of the responsibility of ascertaining the date the
agreement becomes publicly available by supplying a copy to the
department. The coal sales agreements, amendments and summaries
shall not be considered public records and shall not be open to
public inspection. The coal sales agreements, amendments and
summaries shall be considered taxpayer return information and
shall be made available in accordance with applicable
confidentiality statutes to the extent needed to carry out
official duties under this section and W.S. 39-14-102(e) through
(k). Proprietary information derived from the agreements and
summaries shall be aggregated by the department on a calendar
year basis prior to disclosure to any person not authorized by
law to have access to the information. Any producer complying
with this section shall not be required to provide subsequent
summaries or copies of the same agreement or amendments to any
of the agencies or officials identified by this section and W.S.
39-14-102(e) through (k). Any producer complying with this
section shall not be required to provide other state agencies
authorized by law to have access to the information, additional
copies of sales agreements, amendments or summaries except as
required through formal discovery in a contested case.
(ii) All information and reports shall be notarized
and signed by a person who has legal authority to bind the
taxpayer;
(iii) For mines and mining claims, the department may
presume that the property is located in the county in which
production is reported by the taxpayer. The department shall
not direct any county to provide relief for taxes paid on
taxable valuation which was erroneously reported and certified
to the wrong county unless the taxpayer files or is directed to
file amended returns within two (2) years of the date of the
original certification of the production. Unless there is
evidence of bad faith or willful disregard of production
circumstances, no taxpayer shall be required to pay taxes on
production which was erroneously reported and certified to the
wrong county if relief for taxes paid is not allowed under this
provision;
(iv) Except as provided in paragraph (v) of this
subsection, each taxpayer liable for severance taxes under W.S.
39-14-103 shall report monthly to the department. The monthly
tax reports are due on or before the twenty-fifth day of the
second month following the month of production. Reports shall be
filed on forms prescribed by the department. The department may
allow extensions for filing returns by regulation;
(v) If a taxpayer's liability for severance tax
imposed under this article is less than thirty thousand dollars
($30,000.00) for the preceding calendar year, monthly reporting
requirements are waived and the taxpayer shall report annually.
The annual report is due on February 25 of the year following
the year in which production occurred. If a taxpayer who reports
and pays annually accumulates an annual liability exceeding
thirty thousand dollars ($30,000.00), that taxpayer shall
commence reporting monthly as provided in paragraph (iv) of this
subsection during the production year following the year in
which the accumulated tax liability exceeded thirty thousand
dollars ($30,000.00). It is the taxpayer's responsibility to
notify the department concerning the change from annual to
monthly reporting requirements or from monthly to annual
reporting;
(vi) For mines and mining claims, the taxpayer shall
report the location of the production to the county and tax
district in which the mine or mining claim is located, based
upon the actual taxable production produced by the mine in each
county or tax district. Other reasonable methods of reporting
the location of production may be approved by the department
upon written request of the taxpayer or taxing jurisdiction.
(b) Payment. The following shall apply:
(i) Annually, on or before October 10 the county
treasurer shall send a written statement in sealed envelopes of
total tax due, itemized as to property description, assessed
value and mill levies, to each taxpayer at his last known
address. Failure to send notice, or to demand payment of taxes,
does not invalidate any taxes due;
(ii) Ad valorem taxes provided by this act are due
and payable:
(A) For the 2019 tax year and all preceding tax
years, at the office of the county treasurer of the county in
which the taxes are levied. Fifty percent (50%) of the taxes
are due on and after September 1 and payable on and after
November 10 in each year and the remaining fifty percent (50%)
of the taxes are due on and after March 1 and payable on and
after May 10 of the succeeding calendar year except as hereafter
provided. If the entire tax is paid on or before December 31,
no interest or penalty is chargeable;
(B) Effective January 1, 2020 for tax year 2020
and each year thereafter, ad valorem taxes are due as provided
in W.S. 39-13-113.
(iii) Except as provided in paragraph (iv) of this
subsection, each taxpayer liable for a severance tax under W.S.
39-14-103 shall pay monthly tax payments to the department. The
payment shall be determined by the taxpayer based on the value
of the gross product produced and saved during the second
preceding month, and tax computed on value at rates prescribed
in this chapter. The monthly tax payments are due on or before
the twenty-fifth day of the second month following the month of
production. If the report the taxpayer is required to file shows
tax due, the taxpayer shall pay the tax due when the report is
filed. The department may allow extensions for paying taxes by
regulation. The department may, if an extension is granted,
request the payment of the reasonable estimate of ninety percent
(90%) of the tax by the statutory due date, with the remaining
tax remitted with the extended return;
(iv) If a taxpayer's liability for severance tax
imposed under this article is less than thirty thousand dollars
($30,000.00) for the preceding calendar year, monthly payment
requirements are waived and the taxpayer shall pay the tax
annually. The annual payment is due on February 25 of the year
following the year in which production occurred. If a taxpayer
who pays annually accumulates an annual liability exceeding
thirty thousand dollars ($30,000.00), that taxpayer shall
commence remitting tax payments as provided in paragraph (iii)
of this subsection during the production year following the year
in which the accumulated tax liability exceeded thirty thousand
dollars ($30,000.00). It is the taxpayer's responsibility to
notify the department concerning the change from annual to
monthly payment requirements or from monthly to annual payment.
(c) Timelines. Except as otherwise provided, there are no
specific applicable provisions for timelines for this article.