§ 39-14-209 — Taxpayer remedies

Wyoming § 39-14-209

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 14: MINE PRODUCT TAXES
• Art. 2: OIL AND GAS

Text

(a) Interpretation requests. The following shall apply:
(i) The taxpayer may request a value determination
from the department and propose a value determination method
which may be used until the department issues a value
determination. The taxpayer shall submit all available data
relevant to its proposal and any additional information the
department deems necessary. After the department issues its
determination, the taxpayer shall make adjustments based upon
the value established or request a hearing by the board;
(ii) A taxpayer may request and the department shall
provide written interpretations of these statutes and rules.
When requesting an interpretation, a taxpayer must set forth the
facts and circumstances pertinent to the issue. If the
department deems the facts and circumstances provided to be
insufficient, it may request additional information. A taxpayer
may act in reliance upon a written interpretation through the
end of the calendar year in which the interpretation was issued,
or until revoked by the department, whichever occurs last if the
pertinent facts and circumstances were substantially correct and
fully disclosed.
(b) Appeals. The following shall apply:
(i) Any person aggrieved by any final administrative
decision of the department may appeal to the state board of
equalization. Appeals shall be made in a timely manner as
provided by rules and regulations of the board by filing with
the board a notice of appeal specifying the grounds therefor.
The department shall, within a timely manner as specified by
board rules and regulations, transmit to the board the complete
record of the action from which the appeal is taken;
(ii) Any interested person adversely affected by the
adoption, amendment or repeal of a rule pursuant to W.S.
16-3-103(a) shall be afforded an opportunity for a hearing
before the state board of equalization;
(iii) Any person including the state of Wyoming
aggrieved by any order issued by the state board of
equalization, or any county board of equalization whose decision
has been reversed or modified by the state board of
equalization, may appeal the decision of the board to the
district court of the county in which the production or some
part thereof is situated;
(iv) Following determination of the fair market value
of crude oil, lease condensate or natural gas production the
department shall notify the taxpayer by mail of the assessed
value. The person assessed may file written objections to the
assessment with the state board of equalization within thirty
(30) days of the date of postmark and appear before the board at
a time specified by the board. The person assessed shall also
file a copy of the written objections with the county treasurer
of the county in which the production is located, who shall
notify the county assessor and the board of county
commissioners, with an estimate of the tax amount under appeal
based upon the previous year's tax levy;
(v) Mine product valuation amendments may be appealed
by the taxpayer to the state board of equalization within thirty
(30) days of the final administrative decision;
(vi) Any taxpayer who feels aggrieved by the
valuation and severance taxes levied by this article may appeal
to the state board of equalization. The appeal does not relieve
the taxpayer from paying the tax when due and payable nor does
the payment invalidate the appeal. No restraining order or
injunction shall be granted or issued by any court or judge to
restrain or enjoin the collection of any severance tax, interest
or penalty imposed by this article.
(c) Refunds. The following shall apply:
(i) If a taxpayer has reason to believe that ad
valorem taxes imposed by this article have been overpaid, a
request for refund shall be filed with the department by
submitting amended returns within three (3) years from the date
the production should have been reported pursuant to W.S.
39-14-207(a)(i). Any refund granted shall be subject to
modification or revocation upon audit;
(ii) If a taxpayer has reason to believe that
severance taxes imposed by this article have been overpaid, a
request for refund shall be filed with the department by
submitting an amended return within three (3) years from the
date the production should have been reported pursuant to W.S.
39-14-207(a)(i). Refunds of two thousand dollars ($2,000.00), or
less may be applied to subsequent payments for severance taxes
imposed by this article. Requests for refunds exceeding two
thousand dollars ($2,000.00) shall be approved in writing by the
department prior to the taxpayer receiving credit. All refunds
granted are subject to modification or revocation upon audit;
(iii) Notwithstanding paragraphs (i) and (ii) of this
subsection, the taxpayer is entitled to receive a refund of any
overpaid ad valorem or severance tax identified by an audit
regardless of whether a refund has been requested.
(d) Credits. The following shall apply:
(i) Any ad valorem tax refund may, at the discretion
of the board of county commissioners, be made in the form of
credit against future tax payments for a period not to exceed
five (5) years. Unless otherwise agreed to by the taxpayer,
refunds in the form of credit against future tax payments shall
be made in no less than equal annual amounts. The board of
county commissioners shall not provide a credit for interest on
the excess tax paid unless the taxes are paid under protest due
to an appeal pending before the state board of equalization and
the taxpayer prevails in the appeal;
(ii) If a taxpayer overpaid severance taxes imposed
by this article, the department shall allow a credit in the
amount of the overpayment to be taken on the taxpayer's
subsequent monthly reports for the production year;
(iii) The taxpayer is entitled to receive an
offsetting credit for any overpaid ad valorem or severance tax
identified by an audit that is within the scope of the audit
without regard to the limitation period for requesting refunds.
(e) Redemption. There are no specific applicable
provisions for redemption for this article.
(f) Escrow. The following shall apply:
(i) If ad valorem taxes are paid under protest to the
extent of and due to an appeal pending before the state board of
equalization or any court of competent jurisdiction, the county
treasurer shall deposit that protested amount under appeal in an
interest bearing escrow account and withhold distribution until
a final decision on the appeal has been rendered. To the extent
the taxpayer prevails in the appeal, the county treasurer shall
refund that amount under appeal, plus interest earned thereon,
to the taxpayer within thirty (30) days from the day the final
decision is rendered. If the taxpayer pays to the county an
amount in excess of the protested amount under appeal, the
excess shall be distributed as provided by law;
(ii) If severance taxes are paid under protest to the
extent of and due to an appeal pending before the state board of
equalization or any court of competent jurisdiction, the
department shall deposit that protested amount under appeal in a
separate interest bearing escrow account and withhold
distribution until a final decision on the appeal has been
rendered by the state board of equalization or the court. To
the extent the taxpayer prevails in the appeal, the department
shall refund that amount under appeal, plus interest earned
thereon, to the taxpayer within thirty (30) days from the day
the final decision is rendered. If the taxpayer pays to the
state an amount in excess of the protested amount under appeal,
the excess shall be distributed as provided by law;
(iii) The provisions of paragraph (ii) of this
subsection do not enlarge or curtail the ability of a taxpayer
to appeal any department of revenue decision as otherwise
provided for under this act.