§ 39-14-202 — Administration; confidentiality

(a) Administration. The following shall apply:
(i) The department shall annually value and assess
crude oil, lease condensate or natural gas production at its
fair market value for taxation;
(ii) Based upon the information received or procured
pursuant to W.S. 39-14-207(a) or 39-14-208(a), the department
shall annually value crude oil, lease condensate and natural gas
for the preceding calendar year in appropriate unit measures at
the fair market value of the product, after the mining or
production process is completed;
(iii) Annually, on or before June 1, or as soon
thereafter as the fair market value is determined, the
department shall certify the valuation determined by the
department to the county assessor of the county from which the
crude oil, lease condensate or natural gas was produced to be
entered upon the assessment rolls of the county;
(iv) Repealed by Laws 2009, Ch. 168, § 207.
(v) Repealed by Laws 2009, Ch. 168, § 207.
(vi) Repealed by Laws 2009, Ch. 168, § 207.
(vii) Repealed by Laws 2009, Ch. 168, § 207.
(viii) Repealed by Laws 2009, Ch. 168, § 207.
(ix) Repealed By Laws 2008, Ch. 44, § 2.
(x) Repealed by Laws 2009, Ch. 168, § 207.
(xi) Repealed By Laws 2000, Ch. 68, § 1.
(b) Confidentiality. The following shall apply:
(i) All taxpayer returns and return information shall
be confidential and, except as authorized below, no current or
former official, officer, employee or agent of the state of
Wyoming or any political subdivision thereof shall disclose any
such information obtained by him in connection with his service
as an officer or employee;
(ii) As used in this subsection, taxpayer returns and
return information shall include, but not be limited to, all
statements, reports, summaries and all other data and documents
under audit or provided by the taxpayer in accordance with the
provisions of W.S. 39-14-207(a) and related provision;
(iii) Without written authorization from the
taxpayer, no current or former official, officer, employee or
agent of the state of Wyoming or any political subdivision
thereof shall release taxpayer returns and return information
pertaining to taxes imposed by this article, except:
(A) Information may be released to the governor
or his designee, members of the board, to employees of the
department of audit, the department of revenue, the consensus
revenue estimating group and to the attorney general;
(B) Upon prior notice to the taxpayer,
information may be released by the department, upon written
application, to any other governmental entity if the
governmental entity shows sufficient reason to obtain the
information for official business;
(C) Information is admissible in court or
administrative proceedings related to mineral taxes or
government royalties.
(iv) Any person receiving information pursuant to
subparagraph (iii)(B) of this subsection shall sign an agreement
with the department to keep the information confidential;
(v) Units of production reported by the taxpayer and
the taxpayer's taxable value are not confidential and may be
released without qualification;
(vi) Any person who negligently violates this
subsection is guilty of a misdemeanor and upon conviction shall
be fined not more than one thousand dollars ($1,000.00). Any
person who intentionally violates this subsection is guilty of a
misdemeanor and upon conviction shall be fined not less than one
thousand dollars ($1,000.00), but not more than five thousand
dollars ($5,000.00) and imprisoned for not more than one (1)
year.