Chapter 14 - Mine Product Taxes
CHAPTER 17 - FUEL TAX
ARTICLE 1 - GASOLINE TAX
39-17-101. Definitions.
(a) As used in this article:
(i) "Agricultural purposes" means the cultivation ofsoil, raising or harvesting any agricultural or horticultural commodityincluding the raising, shearing, feeding, caring for, grazing, training andmanagement of livestock, bees, poultry, furbearing animals and wildlife forgain, sale or profit, but excluding a custom operation. No person shall begranted an agricultural credit under W.S. 39-17-105(c) unless that person hadgross revenues from agricultural products including the furnishing of pasture,forage, care or management of livestock averaging not less than ten thousanddollars ($10,000.00) during the preceding two (2) calendar years;
(ii) "Bulk gasoline" means thirty-five (35) gallons ormore purchased and delivered at one (1) time, excluding gasoline delivered intothe attached gasoline tanks or auxiliary tanks of a licensed motor vehicle;
(iii) "Bulk plant" means a fuel storage and distributionfacility, other than a terminal, from which accountable product may be removedat a rack;
(iv) "Custom operation" means any agricultural purposedone for hire;
(v) "Dealer" means any person who sells or offers tosell gasoline at a specific location in the state, including any person sellingor offering to sell aviation gasoline or aviation fuel at Wyoming airports;
(vi) "Department" means the department oftransportation;
(vii) "Distributor" means any person, other than adealer, who receives gasoline or blends fuel for distribution or resale in thisstate;
(viii) Repealed By Laws 2007, Ch. 11, 2.
(ix) "Export" means to obtain gasoline in this statefor sale or other distribution in another state. Gasoline delivered out of thestate of Wyoming by, or for, the purchaser constitutes an export by thepurchaser;
(x) "Exporter" means a person, other than a supplierwho purchases gasoline in this state for the purpose of transporting ordelivering, other than in the fuel supply tank of a motor vehicle, the gasolineto another jurisdiction;
(xi) "Gasohol" means an accountable product resultingfrom a blend of gasoline and ethanol. The term gasohol is included in the termgasoline;
(xii) "Gasoline" means the volatile substance producedfrom petroleum, natural gas, oil, shale or coal, sold under the name ofgasoline and such other volatile and inflammable liquids, produced,manufactured, blended or compounded which can be used for operating orpropelling motor vehicles, including all products having an initial boilingpoint of one hundred seventy (170) degrees Fahrenheit or less and including allproducts having an initial boiling point of more than one hundred seventy (170)degrees Fahrenheit of which ninety-five percent (95%) or more can be evaporatedat or below four hundred sixty-four (464) degrees Fahrenheit except stove oil,furnace fuel, tractor fuel, diesel fuel, distillate, naphtha, kerosene andother products that do not come within the specification for gasoline, butshall include such other volatile and inflammable liquids produced,manufactured, blended or compounded which can be used for operating orpropelling aircraft. Gasoline does not mean methane, ethane, butane or liquefiedgas;
(xiii) "Import" means to bring gasoline into this stateby any means of conveyance other than in the fuel supply tank of a motorvehicle. Gasoline delivered into this state from out of state by or for theseller constitutes an import by the seller, and gasoline delivered by or forthe purchaser constitutes an import for the purchaser;
(xiv) "Importer" means a person, other than a supplier,who purchases gasoline out of this state for the purpose of transporting ordelivering, other than in the fuel supply tank of a motor vehicle, the gasolineinto this state for sale, use or distribution within this state;
(xv) "Position holder" means with respect to gasolinein a terminal, the person who holds the inventory position in the gasoline asreflected on the records of the terminal operator. A person holds theinventory position when that person has a contractual agreement with theterminal operator for use of the storage facilities or other terminal relatedservices at a terminal with respect to gasoline. The term also includes aterminal operator who owns gasoline in a terminal;
(xvi) "Rack" means a mechanism for delivering gasolinefrom a refinery or terminal into a transport truck, railroad car or other meansof transfer that is outside of the terminal transfer system;
(xvii) "Refiner" means any person who produces, refines,manufactures, blends or compounds gasoline in this state for use, sale ordistribution;
(xviii) "Supplier" means a person that is:
(A) Subject to the general taxing jurisdiction of this state;
(B) Registered pursuant to section 4101 of the federal InternalRevenue Code for transactions in motor fuels in the bulk transfer/terminaldistribution system; and
(C) One (1) of the following:
(I) The position holder in a terminal or refinery in thisstate;
(II) An importer of motor fuel into this state from anotherjurisdiction;
(III) A person who acquires motor fuel from a terminal orrefinery from a position holder pursuant to a two-party exchange; or
(IV) The position holder in a terminal or refinery outside thisstate with respect to motor fuel which that person imports into this state onthe account of that person.
(D) "Supplier" also means a person that producesalcohol or alcohol derivative substances in this state, produces alcohol oralcohol derivative substances for import to this state into a terminal, oracquires upon import by truck or railcar into a terminal or refinery, alcoholor alcohol derivative substances.
(xix) "Terminal" means a gasoline storage anddistribution facility that is supplied by pipeline or vessel, and from whichgasoline may be removed at a rack;
(xx) "Terminal operator" means any person who owns,operates or otherwise controls a terminal;
(xxi) "This article" means W.S. 39-17-101 through W.S.39-17-111;
(xxii) "Billed gallons" means the gallons billed to thecustomer;
(xxiii) "Accountable product" means any product that issubject to the reporting requirements of this state, regardless of its intendeduse or taxability;
(xxiv) "Alternative fuel" means any accountable productother than gasoline, gasohol, diesel fuel, dyed diesel fuel, kerosene or dyedkerosene;
(xxv) "Common carrier" means a person, including arailroad operator, who transports accountable product and who does not own theproduct;
(xxvi) "Gallon" means gallon as measured on a grossbasis as defined in this section;
(xxvii) "Gross gallon" means a measured gallon withouttemperature or barometric adjustments.
(b) As used in this chapter, "motor fuels" meansgasoline as defined in paragraph (a)(xii) of this section and diesel fuel asdefined in W.S. 39-17-201(a)(xxi).
39-17-102. Administration; confidentiality.
(a) The administration of this article is vested in thedepartment which shall prescribe the reporting format and forms for the makingof returns, and assessment and collection of license taxes and fees herebyimposed. The department shall promulgate rules and regulations consistent withthe provisions hereof as provided by the Wyoming Administrative Procedure Actnecessary to the enforcement of the provisions of this article. All tax returnsand records are open to examination by the director of the state department ofaudit or his deputies.
(b) No state employee who by virtue of his employment hasknowledge of the business affairs of any person filing or required to file anytax returns under this article shall make known its contents in any manner orpermit any person to have access to any returns or information containedtherein except as provided by law or in the following cases:
(i) The delivery to the taxpayer or his legal representativesupon written request of a copy of any return or report in connection with histax;
(ii) The publication of statistics so classified to prevent theidentification of particular returns or reports;
(iii) The inspection by the attorney general of the report orreturn of any person who brings an action against the state, or against whom anaction is contemplated or has been instituted;
(iv) The introduction into evidence of any report or return orinformation therefrom in any administrative or court proceeding to which theperson making the report or return is a party;
(v) The furnishing of any information to the United Statesgovernment and its territories, the District of Columbia, any state allowingsimilar privileges to the department or to the multistate tax commission forrelay to tax officials of cooperating states. Information furnished shall beonly for tax purposes;
(vi) The inspection of tax returns and records by the departmentof audit.
(c) Any person who violates subsection (b) of this section isguilty of a misdemeanor and upon conviction shall be fined not more than onethousand dollars ($1,000.00), imprisoned for not more than one (1) year, orboth.
39-17-103. Imposition.
(a) Taxable event. The following shall apply:
(i) There is levied and shall be collected a license tax on allgasoline used, sold or distributed for sale or use in this state except forthose fuels exempted under W.S. 39-17-105;
(ii) The tax imposed by W.S. 39-17-104(a)(iii) shall cease to becollected on the first day of the third month following the date the departmentof environmental quality notifies the director of the department of transportationthat the balance of the corrective action account created by W.S. 35-11-1424exceeds seventeen million dollars ($17,000,000.00) and the environmentalpollution financial responsibility account created by W.S. 35-11-1427 exceedsone million dollars ($1,000,000.00). The tax shall again be collected beginningon the first day of the third month following the date the department ofenvironmental quality notifies the director of the department of transportationthat the balance of the corrective action account has fallen below elevenmillion dollars ($11,000,000.00).
(b) Basis of tax. The following shall apply:
(i) The state of Wyoming preempts the field of imposing taxesupon sales of gasoline and no city, town or county may levy or collect taxesupon the sales of gasoline;
(ii) The taxes imposed on motor fuel shall be conclusivelypresumed to be a direct tax on the ultimate or retail consumer. When taxes arepaid by any person other than the ultimate or retail consumer, the paymentshall be considered as precollected and as an advance payment of the purpose ofconvenience and facility to the consumer and shall thereafter be added to theprice of the motor fuel and recovered from the ultimate or retail consumer,regardless of where or how the taxable fuel is ultimately consumed.
(c) Taxpayer. The following shall apply:
(i) Every person who sells or offers to sell to the retailtrade gasoline for use in motor vehicles shall conspicuously display a signstating the price per gallon including all applicable taxes. The provisions ofthis subsection shall not apply to key lock or card lock fuel dispensingsystems;
(ii) Every person who sells or offers to sell to the retailtrade gasoline blended with alcohol or ethers for use in motor vehicles shallconspicuously display a sign on each pump dispensing the fuel stating the blendof gasoline and alcohol or ethers;
(iii) A terminal operator or bulk plant operator may rely on therepresentation made by the purchaser of motor fuel or the purchaser's agentconcerning the destination state of the motor fuel. A purchaser is liable forany tax due as a result of the purchaser's diversion of fuel from therepresented destination state;
(iv) The taxes imposed on motor fuel shall be conclusivelypresumed to be a direct tax on the ultimate or retail consumer. When taxes arepaid by any person other than the ultimate or retail consumer, the paymentshall be considered as precollected and as an advance payment of the purpose ofconvenience and facility to the consumer and shall thereafter be added to theprice of the motor fuel and recovered from the ultimate or retail consumer,regardless of where or how the taxable fuel is ultimately consumed.
39-17-104. Taxation rate.
(a) Except as otherwise provided by this section and W.S.39-17-105, the total tax on gasoline shall be fourteen cents ($.14) pergallon. The rate shall be imposed as follows:
(i) There is levied and shall be collected a license tax of thirteen cents ($.13) per gallon on all gasoline used, sold or distributed forsale or use in this state except for those fuels exempted under W.S. 39-17-105;
(ii) Notwithstanding paragraph (i) of this subsection, gasolinesold for use in aircraft shall be taxed at four cents ($.04) per gallon exceptfor those fuels exempted under W.S. 39-17-105;
(iii) In addition to the tax collected pursuant to paragraphs (i)and (ii) of this subsection, there is levied and shall be collected a licensetax of one cent ($.01) per gallon on all gasoline used, sold or distributed forsale or use in this state except for those fuels exempted under W.S.39-17-105(a).
(b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, 1.
(c) Amended and renumbered as (a)(iii) by Laws 2003, Ch.15, 1.
(d) Repealed by Laws 2003, Ch. 15, 2.
39-17-105. Exemptions.
(a) Gasoline sold at a Wyoming terminal rack for export, otherthan in the fuel supply tank of a motor vehicle, by a person licensed as anexporter in this state is exempt from the license tax imposed under W.S.39-17-104(a)(i) through (iii). The exempt sales shall be reported on or beforethe last day of the month in a format required by the department. The salesreports are invalid if not submitted to the department within one (1) yearfollowing date of sale. Gasoline directly exported, other than in the fuelsupply tank of a motor vehicle, by a Wyoming licensed supplier, is exempt fromthe additional license tax imposed under W.S. 39-17-104(a)(iii). Exchanges andsales of gasoline between suppliers are exempt from the license tax under thissection.
(b) Repealed by Laws 1998, ch. 51, 3.
(c) There is granted a credit to the purchaser and user ofgasoline used for agricultural purposes and purchased from a Wyoming licenseddistributor or importer an amount equal to seventy percent (70%) of thegasoline license taxes imposed by W.S. 39-17-104(a)(i) and (ii) on bulkgasoline purchased for agricultural purposes. A Wyoming licensed distributoror importer shall collect the gasoline license tax on bulk gasoline sales lessthe amount of the credit granted under this section at the time of invoice onthe bulk gasoline.
(d) Exchanges or sales of gasoline between suppliers are exemptfrom the license tax under this article. Gasoline directly exported, other thanin the fuel supply tank of a motor vehicle, by a supplier is exempt from thelicense tax under this article.
39-17-106. Licenses; permits.
(a) Every supplier, refiner, distributor, terminal operator,importer or exporter of gasoline shall annually obtain from the department alicense to conduct business in the state. Before beginning business as asupplier, distributor, terminal operator, importer, exporter or refiner, aperson shall file an application with the department on forms prescribed andfurnished by the department containing the information specified therein. Thefee for each license is twenty-five dollars ($25.00). The department may revokeany license granted upon proof of violation of any provision of this article.
(b) Every dealer shall annually obtain from the department alicense to conduct business in the state. Before beginning business as adealer, a person shall file an application with the department on formsprescribed and furnished by the department containing the information specifiedtherein. The application for the license shall state the location of eachplace where gasoline is to be sold or offered for sale. The license shall beused only for one (1) specific location by the dealer in whose name it isissued. The license is valid for one (1) year or unless surrendered by thedealer for nonuse or revoked by the department. The dealer shall immediatelyreturn the license upon the sale or discontinuance of any licensed location.The license fee is twenty-five dollars ($25.00) for each location. Thedepartment may revoke any license granted upon proof of violation of theprovisions of this article.
(c) Every person who supplies ethanol in this state, whoimports ethanol into this state, or who exports ethanol from this state, shallannually obtain from the department a license to conduct business in thisstate. Before beginning business as a supplier, importer or exporter ofethanol, a person shall file an application with the department on formsprescribed and furnished by the department containing the information specifiedtherein. The fee for each license is twenty-five dollars ($25.00). Thedepartment may revoke any license granted upon proof of violation of theprovisions of this article or a violation of any rule or regulation adoptedpursuant to this article.
(d) The department may enter into reciprocal agreements withother jurisdictions for the licensing of persons under this act who have beenlicensed under a similar law in another jurisdiction.
(e) The department may require bonds, or accept in lieu of abond a certificate of deposit meeting the requirements of paragraph (vi) ofthis subsection, under this article as follows:
(i) Except as otherwise provided in this subsection, alllicensees shall file with the department a bond in the sum of fifty thousanddollars ($50,000.00), or the equivalent of the licensee's tax liability for six(6) months, whichever is greater, at the discretion of the department. Thedepartment shall waive the bond if a licensee has established a good filingrecord which is complete, accurate and timely with the department for thepreceding three (3) years;
(ii) When a distributor who has been in business for three (3)years or longer and has established a good filing record which is complete,accurate and timely with the department violates a provision of this article,the distributor shall file a bond with the department equal to the sum of thelast available six (6) months tax liability;
(iii) The bond shall be executed with a corporate surety dulylicensed to do business in this state. In lieu of a corporate surety bond, thedepartment may accept a cash bond made payable to the department. Any interestearned on a cash bond shall accrue to the licensee. The bond shall be:
(A) Approved as to form by the Wyoming attorney general;
(B) Made payable to the department;
(C) Guarantee payment of delinquent taxes, penalties andinterest due under this article and the return of the license issued under thisarticle;
(D) Conditioned on the applicant not practicing any fraud,making any fraudulent representation or violating any law relating to theconduct of the business for which the applicant is licensed under this article.
(iv) Notwithstanding the waiver of a bond authorized underparagraph (i) of this subsection, the department may require a bond from anylicensee whose license has been revoked or who violates any provision of thisarticle. Any licensee who fails to file any report required under this article,remits insufficient funds or is delinquent in filing any two (2) times in apreceding twelve (12) month period shall be required to post a bond as providedin this subsection. Such bond may be waived by the department after ademonstration of a good filing record which is complete, accurate and timely bythe licensee for a twelve (12) month period;
(v) Failure to post the required bond or certificate of depositunder this subsection shall result in the denial of a license;
(vi) In lieu of a surety or cash bond the department may accepta certificate of deposit under the following requirements:
(A) The certificate of deposit:
(I) Shall be issued by a financial institution authorized to dobusiness in Wyoming and qualified by law to act as a depository of public fundsin this state;
(II) Shall be payable not more than one (1) year after beingdeposited with the department.
(B) The department shall be given a first priority securityinterest in the certificate of deposit. The certificate of deposit shall not besubject to attachment or execution unless the attachment or execution arisesout of a suit for delinquent taxes, penalties and interest due under thisarticle and the return of the license issued under this article. The entireamount of the certificate of deposit shall be forfeited to the state if thelicensee practices any fraud, makes any fraudulent representation or violatesany law relating to the conduct of the business for which he is licensed underthis article;
(C) The certificate of deposit and related documents providingfor the security interest and forfeiture shall be approved as to form by theWyoming attorney general;
(D) The licensee shall pay all cost incurred by the departmentto perfect its security interest;
(E) Any interest earned on a certificate of deposit shallaccrue to the licensee.
(f) No person shall operate a commercial vehicle as defined inW.S. 31-18-101(a)(iii) between Wyoming and other jurisdictions unless theperson has a valid international fuel tax agreement license and decals pursuantto W.S. 31-18-502 or a temporary permit under W.S. 31-18-201.
(g) Each applicant for an international fuel tax agreementlicense and decals shall file an application in a form and manner prescribed bythe department and pay the applicable fees for the license and a decal asprescribed by the department pursuant to W.S. 31-18-502.
39-17-107. Compliance; collection procedures.
(a) Returns and reports. The following shall apply:
(i) On or before the last day of each month:
(A) When gasoline is purchased in Wyoming from a Wyominglicensed supplier, the supplier shall report to the department all gallonsused, sold or distributed in the state during the preceding calendar month andremit all taxes due under this article;
(B) When gasoline is purchased out of Wyoming for use, sale ordistribution in Wyoming, the Wyoming licensed supplier shall report to thedepartment all gallons used, sold or distributed during the preceding calendarmonth and remit all taxes due under this article;
(C) When gasoline is purchased in Wyoming from a Wyominglicensed refiner, the refiner shall report to the department all gallons used,sold or distributed during the preceding calendar month and remit all taxes dueunder this article;
(D) A Wyoming licensed importer shall report to the departmentall gallons imported during the preceding calendar month and remit taxes dueunder this article unless the tax has been paid to an out-of-state licensedsupplier;
(E) Any person acquiring ethanol or other blending componentsto blend with gasoline shall report to the department all gallons of ethanol orother blending components purchased and blended during the preceding calendarmonth and remit all additional taxes due on the ethanol or blending components.
(ii) Each person transporting, conveying or bringing gasolineinto this state for sale, use or distribution in this state shall furnish thedepartment a verified statement showing the number of gallons of gasoline deliveredduring the month preceding the report, the name of the person to whom thedelivery was made and the place of delivery;
(iii) Each person who exports gasoline from this state shallreport the number of gallons exported, the destination state and the name ofthe person to whom exported;
(iv) On or before the last day of each month:
(A) Each dealer, who is not licensed as a distributor, shallsubmit a statement to the department in a format required by the departmentshowing the number of billed gallons of gasoline acquired, the person whosupplied the gasoline and the total gallons sold during the preceding calendarmonth;
(B) Each ethanol producer, importer or exporter shall submit astatement to the department in a format required by the department showing theamount of ethanol produced, imported or exported for the purpose of blendingwith gasoline and the person who purchased the ethanol during the precedingcalendar month;
(C) Each distributor or importer shall submit a statement tothe department in a format required by the department which may include theamount of bulk delivery tax credits granted under W.S. 39-17-105(c) for thepreceding calendar month for the purpose of obtaining a refund from thedepartment for taxes paid pursuant to this section.
(v) A person shall not transport motor fuel by railroad tankcar or transport truck unless the person has a shipping document for itstransportation that complies with this section. A shipping document issued by aterminal operator or the operator of a bulk plant shall contain the followinginformation:
(A) The identification, including address, of the terminal orbulk plant from which the motor fuel was received;
(B) The date the motor fuel was removed;
(C) The amount of motor fuel removed, indicating gross or netgallons;
(D) The destination state of the motor fuel, as represented tothe terminal operator by the transporter, the shipper or the shipper's agent;
(E) The name of the shipper of the gasoline within the bulkplant or terminal;
(F) The consignee's name and address;
(G) The transporter's name;
(H) Any other information required by the department for theenforcement of this article.
(vi) A person to whom a shipping document was issued shall:
(A) Carry the shipping document in the conveyance for which itwas issued when transporting the motor fuel described in it;
(B) Show the shipping document to a law enforcement officer orauthorized personnel of the department upon request;
(C) Deliver the motor fuel described in the shipping documentto the destination state printed on it unless the person does all of thefollowing:
(I) Notifies the department when transporting the motor fuelinto a state other than the printed destination state that the person hasreceived instructions for since the shipping document was issued to deliver themotor fuel to a different destination state;
(II) Writes on the shipping document the change in destinationstate;
(III) Gives a copy of the shipping document to the distributor orother person to whom the motor fuel is delivered.
(vii) A person to whom motor fuel is delivered by railroad tank caror transport truck shall not accept delivery of the motor fuel if thedestination state shown on the shipping document for the motor fuel is a stateother than Wyoming. The person to whom the fuel is delivered shall examine theshipping document and keep a copy of the shipping document;
(viii) Each supplier, refiner, terminal operator, importer,exporter, distributor and dealer shall keep and preserve the records relatingto the purchase and sale of gasoline for three (3) years. The department may, byrule and regulation, authorize alternate methods of preserving the recordsrequired under this section;
(ix) Each person transporting, conveying or importing gasolineinto the state or producing, refining, manufacturing, blending or compoundingand using, selling or distributing gasoline for sale or use in this state shallkeep and preserve the records relating to the purchase or sale of gasoline forthree (3) years;
(x) Repealed by Laws 1998, ch. 51, 3.
(xi) On or before the last day of the month following eachcalendar quarter, each carrier licensed under the provisions of theinternational fuel tax agreement shall file, in a format required by thedepartment, a report indicating the total number of miles traveled in alljurisdictions by the operator's vehicles subject to the tax under this article,the total number of miles traveled by those vehicles in this state, the amountof gasoline used by those vehicles in all jurisdictions, the amount of taxunder this article paid during the calendar quarter and any other informationrequired by the department to compute the licensee's tax liability. Thelicensee shall pay all taxes due under this article at the time the report isfiled. If the tax on gasoline imported in the fuel supply tanks of motor vehiclesfor taxable use on Wyoming highways can be more accurately determined on amileage basis, the department may approve and adopt that basis. In the absenceof mileage records showing the number of miles actually operated per gallon ofgasoline consumed, it shall be presumed that not less than one (1) gallon ofgasoline was consumed for every four (4) miles traveled.
(b) Payment. The following shall apply:
(i) On or before the last day of each month every supplier,refiner, terminal operator and importer shall pay to the department all licensetaxes imposed by this article which are due based upon the statement submittedunder W.S. 39-17-107(a)(i)(A). Payment may be made by electronic fundstransfer;
(ii) The supplier, refiner or importer shall not require paymentfrom the distributor of the license taxes imposed under this article untilthree (3) business days prior to the date which the taxes are required to beremitted to the state by the supplier, refiner or importer. A licenseddistributor may elect to make delayed payments to a licensed supplier, refineror importer, provided:
(A) If the supplier, refiner or importer has an electronicfunds transfer program in operation, the payment is made by electronic fundstransfer;
(B) The distributor continues to make timely payments to thesupplier, refiner or importer.
(iii) A distributor or importer who owns a bulk plant in thisstate may take a shrinkage credit of one percent (1%) on gross gallons of bulkgasoline purchased directly from a terminal and delivered in this state foruse, sale or distribution. This credit may be claimed on the monthly taxreturn. A distributor or importer who does not own a bulk plant, but ownsretail locations and distributes gasoline to those locations only shall beentitled to the shrinkage credit on gross gallons of bulk gasoline delivered.
(c) Timelines. The following shall apply:
(i) Any report, claims, tax return, statement or other documentor payments required or authorized by this article to be made or filed to orwith the department and which is:
(A) Transmitted through the United States mail is deemed filedand received by the department on the date shown by the post officecancellation mark stamped on the envelope or other appropriate wrappercontaining it;
(B) Mailed but not received by the department or where receivedbut the cancellation mark is illegible, erroneous or omitted, is deemed filedand received on the date mailed if the sender establishes it was deposited inthe mail on or before the due date for filing and submits a duplicate withinthirty (30) days following written notification by the department of the nonreceipt;
(C) Received through electronic funds transfer is deemed tohave been received when the electronic funds transfer transmission is receivedby the department;
(D) Received through electronic data interchange is deemed tohave been received when the electronic data interchange transmission isreceived by the department.
(ii) Any tax return or license application that is not signedand any tax return which does not contain all pertinent information isconsidered not filed until the licensee signs or supplies the requiredinformation to the department. If the information required in the documents ispresented to the department in a format other than that prescribed or otherwiseapproved by the department, the tax return, application or claim for refund orcredit shall be deemed not filed. The licensee shall have ten (10) days toprovide the information requested in a manner prescribed or otherwise approvedby the department. If the licensee provides the information requested by thedepartment within ten (10) days, the tax return or license application shall bedeemed to have been timely filed;
(iii) Evidence that correspondence mailed from the department tothe last known address of a person shall be deemed prima facie evidence thatthe person received the correspondence after five (5) business days haveelapsed from the date the correspondence was mailed. As used in this section,"last known address" means the most current address on file with thedepartment.
(d) The department shall promulgate rules and regulationsnecessary to define the reporting format requirement for all licensees.
39-17-108. Enforcement.
(a) Audits. All tax returns and records are open to examinationby the director of the state department of audit or his deputies.
(b) Interest. The license taxes and penalty shall be collectedby the department together with interest of one percent (1%) per month on thelicense taxes from the due date until payment.
(c) Penalties. The following shall apply:
(i) Any person who conducts the business of a supplier,refiner, distributor, terminal operator, importer, exporter or dealer withoutholding a valid license as specified in W.S. 39-17-106 is guilty of amisdemeanor punishable as provided in paragraph (vii) of this subsection. Eachday in violation of the provisions of this section constitutes a separateoffense;
(ii) If any person fails or refuses to file the monthlystatement and remit the tax as provided by W.S. 39-17-107(a)(i), the departmentshall make a statement for that person from the best information available andfrom such statement shall determine the amount of license taxes required to bepaid and add thereto a penalty of ten percent (10%) of the taxes due. Thedepartment shall notify the delinquent taxpayer of the total amount due byserving written notice upon such person personally or by United States mail tothe last known address as shown on the records of the department. If thedelinquent taxpayer proves to the department that the delinquency was due to areasonable cause, the department shall waive the penalty provided in thisparagraph. If the delinquent taxpayer after receiving the statement prepared bythe department later renders to the department a true statement covering thesame calendar month, the department shall use such statement, adding thepenalty of ten percent (10%) and interest of one percent (1%) per month on thelicense taxes from the due date until payment. The penalty shall be waived bythe department upon satisfactory written proof the delinquency was due to areasonable cause;
(iii) Any person who fails to furnish any report or remit anylicense tax to the department as required by this article is guilty of amisdemeanor. Each offense is punishable as provided in paragraph (vii) of thissubsection. In addition, the department may suspend or revoke any license heldby the offender and may require the offender, as a condition of any futurelicensing under this article, to provide a surety bond, cash bond orcertificate of deposit as provided by W.S. 39-17-106(e);
(iv) Any supplier, refiner, terminal operator, importer,exporter or distributor selling gasoline subject to the license taxes imposedby this article while delinquent in the payment of any such taxes is liable fordouble the amount due to be recovered in a suit instituted by and in the nameof the state of Wyoming. Upon application made by the state a writ ofinjunction may be issued, without requiring bond, against the defendantsenjoining and restraining them from selling or offering to sell in the stategasoline until the license taxes are paid. Upon application made by the state areceiver of the property and business of the defendant may be appointed toimpound the same as security for the delinquent tax and any judgment recoveredin the suit;
(v) The department may revoke any license granted upon proof ofviolation of any provision of this article;
(vi) Any person who does not display the price per gallonincluding all applicable taxes at which gasoline is to be sold as provided byW.S. 39-17-103(c)(i) and (ii) is guilty of a misdemeanor punishable as providedin paragraph (vii) of this subsection;
(vii) Any person violating any provision of this article, or whoprocures, aids or abets any person in a violation or noncompliance is guilty ofa misdemeanor and upon conviction shall be fined not more than seven hundredfifty dollars ($750.00), imprisoned for not more than six (6) months or both;
(viii) The Wyoming highway patrol and all peace officers of anycounty or municipality shall aid in the enforcement of this article.
(d) Liens. There are no specific applicable provisions forliens for this article.
(e) Tax sales. There are no specific applicable provisions fortax sales for this article.
39-17-109. Taxpayer remedies.
(a) Interpretation requests. There are no specific applicableprovisions for interpretation requests for this article.
(b) Appeals. There are no specific applicable provisions forappeals for this article.
(c) Refunds. The following shall apply:
(i) Repealed by Laws 1998, ch. 51, 3.
(ii) Gasoline or gasohol purchased from a Wyoming licenseddistributor or dealer by the University of Wyoming and community colleges andpublic schools located in Wyoming is subject to refund of the license tax. Therecord of purchases under this paragraph shall be submitted monthly by thepurchaser on refund forms provided by or in a format required by thedepartment, along with receipts detailing gallons purchased and license taxespaid. The refund form and receipts are invalid if not submitted to the departmentwithin one (1) year following date of purchase;
(iii) Repealed by Laws 1998, ch. 51, 3.
(iv) On or before the last day of each month every distributorshall submit a statement to the department on forms furnished by or in a formatrequired by the department which may include the amount of bulk delivery taxcredits granted under W.S. 39-17-105(c) for the preceding calendar month forthe purpose of obtaining a refund from the department for taxes paid pursuantto W.S. 39-17-107(a)(i);
(v) Any person exporting gasoline from Wyoming for which thelicense tax has been paid is subject to a refund of the license tax paid. Therefund request shall be submitted on or before the last day of the month onforms provided by or in a format required by the department. The refund requestis invalid if not submitted within one (1) year of the date of purchase.
(d) Credits. The following shall apply:
(i) The department shall grant a credit to producers of ethanolin the amount of forty cents ($.40) per gallon of ethanol produced in Wyomingprovided the producer submits a report to the department in a format requiredby the department containing information which will assist the department indetermining:
(A) The use of and demand for blended fuels in Wyoming to meetstandards of the federal Clean Air Act;
(B) The market competitiveness of ethanol produced in Wyoming;
(C) The number of gallons of ethanol produced in Wyoming by theproducer which, to the best of the producer's knowledge, were used to produceethanol based motor fuels;
(D) The number of persons employed by the producer in Wyomingto produce ethanol; and
(E) The number of gasoline suppliers, refiners, terminaloperators, importers, exporters, distributors or dealers who used the ethanolproduced in Wyoming by the producer.
(ii) The producer who is granted a credit under this subsectionmay transfer the credit to any person having a tax liability under this articlefor the sale of ethanol based motor fuel or gasoline sold for the purpose ofblending into an ethanol based motor fuel, regardless of whether the person isa resident of Wyoming;
(iii) Except as provided by paragraph (iv) of this subsection, acredit granted under this subsection shall be valid for a period of one (1)year from the date of issue by the department;
(iv) Any person who has a tax liability in Wyoming for the saleof ethanol based motor fuel or gasoline sold for the purpose of blending intoan ethanol based motor fuel may redeem a valid credit with the department tosatisfy in part any tax liability imposed under W.S. 39-17-104(a)(i) and (ii). To qualify to redeem tax credits under this subsection, an ethanol producershall purchase at least twenty-five percent (25%) of Wyoming origin productsused in the distillation process, excluding water, during the calendar year inwhich the tax credits were earned. Each ethanol producer shall verify theorigin of the products. In the event of natural damage to a significantportion of available Wyoming products as determined by the Wyoming departmentof agriculture, the twenty-five percent (25%) purchase requirement of thisparagraph shall not apply. In no circumstances may the amount of tax creditsredeemed by any person under this section exceed the existing tax liability ofthe person under W.S. 39-17-104(a)(i) and (ii). The department shall promulgaterules to implement this section. Tax credits under this subsection shall alsobe subject to the following:
(A) The total of all tax credits redeemed by all ethanolproducers under this subsection shall not exceed four million dollars($4,000,000.00) per year;
(B) Except as provided by subparagraph (E) of this paragraph,the tax credits redeemed under this subsection for any one (1) ethanol producerper year shall not exceed the lesser of two million dollars ($2,000,000.00) oran amount equal to the amount of Wyoming origin products purchased for theprocess of producing ethanol, excluding water;
(C) An ethanol producer constructing a new ethanol plant afterJuly 1, 2003, may receive tax credits authorized under this subsection for aperiod not to exceed fifteen (15) years after the date the construction of thenew plant is complete;
(D) Unless meeting the requirements of subparagraph (E) of thisparagraph, any ethanol producer qualifying for the tax credit under thissubsection on or before July 1, 2003 may only receive a tax credit under thissubsection until June 30, 2009;
(E) Any ethanol producer qualifying for the tax credit underthis subsection before July 1, 2009, which expands its production after July 1,2003, by at least twenty-five percent (25%), shall receive tax credits underthis subsection for a period not to exceed fifteen (15) years following thedate the expanded production became operational. The maximum tax creditspecified in subparagraph (B) of this paragraph for a producer qualifying underthis subparagraph shall be increased to the amount available to the producerunder subparagraph (B) of this paragraph plus the additional amount authorizedunder this subparagraph. The additional maximum amount authorized shall becomputed by multiplying the percentage increase in expanded production by themaximum tax credit which the producer is eligible to receive under subparagraph(B) of this paragraph. For any ethanol producer meeting the requirements ofthis subparagraph, each expansion of production after July 1, 2003, of at leasttwenty-five percent (25%) of the most recent prior production shall qualify forthe additional time and additional maximum credit authorized in thissubparagraph.
(v) No later than January 1 of each year, the department, inconsultation with the department of administration and information, shallsubmit a report to the joint transportation and highways interim committee andthe joint revenue interim committee. The report shall provide information withrespect to the economic benefits of the ethanol credit voucher program createdunder this subsection and the cost to the state for the program;
(vi) A Wyoming licensed supplier, distributor, refiner orimporter who is unable to recover the license taxes due from a bulk sale to alicensee who is other than an end-user and that is not owned, rented or leasedby the supplier, distributor, refiner or importer requesting the credit is notliable for the taxes and may credit the amount of unpaid taxes against a laterremittance of taxes required under this subsection. The department shallpromulgate rules to implement this paragraph.
(e) Redemption. There are no specific applicable provisionsfor redemption for this article.
(f) Escrow. There are no specific applicable provisions forescrow for this article.
39-17-110. Statute of limitations.
(a) The refund form and receipts, as provided for in W.S.39-17-109(c)(ii) are invalid if not submitted to the department within one (1)year following date of purchase.
(b) The record and sales slip shall be preserved by eachrefiner or distributor and each purchaser for three (3) years.
39-17-111. Distribution.
(a) All gasoline license taxes and fees received by thedepartment under this article shall be transferred to the state treasurer whoshall credit them to the proper accounts as specified by the department and insubsection (d) of this section.
(b) The state treasurer shall deposit all license fees underW.S. 39-17-106 into the state highway fund.
(c) The department shall certify to the state treasurer amountsto be credited to appropriate accounts based upon deductions from the taxescollected under this article in the following order:
(i) Deduct the pro rata share of the cost of collecting thetaxes received from gasoline used for aircraft at any municipal or countyairport and distribute the remainder to the city, town or county where theairport is located. These funds shall be used for the maintenance of theairport;
(ii) Deduct an amount collected on fuel used in snowmobiles,computed by multiplying the number of snowmobiles for which registration anduser fees have been paid during the current fiscal year under W.S.31-2-404(a)(i) and 31-2-409(a)(ii) times sixteen dollars and twenty-five cents ($16.25)plus the number of gallons of gasoline used by snowmobiles for whichregistration fees have been paid during the current fiscal year under W.S.31-2-404(a)(ii) times the current gasoline tax rate as defined by W.S.39-17-104(a)(i). The number of gallons used by commercial snowmobiles shall bereported to the department by all businesses offering commercial snowmobilerecreational leasing. The amounts computed shall be credited to a separateaccount to be expended by the department of state parks and cultural resourcesto improve snowmobile trails in Wyoming;
(iii) Deduct an amount collected on fuel used in motorboats,computed by multiplying the number of motorboats numbered during the currentfiscal year under W.S. 41-13-102 and five thousand (5,000) nonresidentmotorboats times sixteen dollars and twenty-five cents ($16.25). The amountcomputed shall be credited to a separate account to be expended by thedepartment of state parks and cultural resources to improve facilities for useby motorboats and motorboat users at state parks and state recreation areas andto provide grants to governmental entities for improvement of publicly ownedboating facilities at public parks and recreational facilities;
(iv) Until June 30, 2013, deduct an amount collected on fuelused in off-road recreational vehicles, computed by multiplying the number ofoff-road recreational vehicles for which user registration fees have been paidduring the current fiscal year under W.S. 31-2-703(a) times ten dollars andforty cents ($10.40). The amount computed shall be credited to a separateaccount to be expended by the department of state parks and cultural resourcesto improve off-road recreational vehicle trails in Wyoming.
(d) After certifying the amounts provided by subsection (c) ofthis section, the department shall certify the balance of taxes collected underthis article to the state treasurer who shall distribute the remainder into theaccounts within the state highway fund created under this subsection as follows:
(i) Thirteen and one-half percent (13.5%) shall be distributedmonthly to county treasurers. Each county treasurer shall credit such revenuesto the county road fund for the improvement and maintenance of county roads.The distribution to each county shall be based on:
(A) One-third (1/3) in the ratio in which the area of thecounty bears to the total area of the state;
(B) One-third (1/3) in the ratio in which the rural populationincluding the population within the cities and towns with less than onethousand four hundred (1,400) bears to the total rural population of the state;
(C) One-third (1/3) in the ratio in which the assessedvaluation of the county bears to the last total assessed valuation of thestate.
(ii) Fourteen percent (14%) shall be credited by the statetreasurer to the counties' road construction account in the highway fund fordistribution by the department to the county treasurers of the various countiesfor their road construction funds, except that an amount equal to the contributionrequired of the counties for the cost of the university's technology transferprogram under W.S. 21-17-115(a)(ii) or thirty-one thousand two hundred fiftydollars ($31,250.00), whichever is less shall be first distributed to thehighway fund. Each county treasurer shall credit the revenues to the roadconstruction fund in that county. The department shall allocate to each countya share based fifty percent (50%) upon the ratio which the rural population ofeach county including the population within the cities and towns with less thanone thousand four hundred (1,400) bears to the total rural population of thestate and fifty percent (50%) based on the ratio which the area of the countybears to the total area of the state. Any interest earned on invested fundsallocated to counties shall be retained by each county and shall be used forproject costs as provided by W.S. 24-2-110(a);
(iii) Fifteen percent (15%) shall be distributed as follows:
(A) To the highway fund, an amount equal to the contributionrequired of the cities and town for the cost of the university's technologytransfer program under W.S. 21-17-115(a)(iii) or thirty-one thousand twohundred fifty dollars ($31,250.00), whichever is less;
(B) The remainder to be distributed monthly to incorporatedcities and towns to be used in their street and alley programs as follows:
(I) Seventy-five percent (75%) based on the taxes paid upongasoline sold to and distributed by dealers located within each incorporatedcity and town;
(II) Twenty-five percent (25%) in the ratio which the populationof each city or town bears to the total population of all cities and towns.
(iv) Fifty-seven and one-half percent (57.5%) to the statehighway account.
(e) Repealed By Laws 2009, Ch. 170, 2.
(f) All taxes collected under W.S. 39-17-104(a)(iii) shall betransferred to the state treasurer who shall deposit them only into the statehighway fund. The provisions of this section and W.S. 39-17-105(c) shall notapply to the tax imposed by W.S. 39-17-104(a)(iii). Any refund for anyoverpayment of this one cent ($.01) tax shall be taken from the taxes collectedpursuant to W.S. 39-17-104(a)(iii).
(g) Repealed By Laws 2003, Ch. 15, 2.
(h) Repealed By Laws 2005, ch. 105, 2,
ARTICLE 2 - DIESEL FUEL TAXES
39-17-201. Definitions.
(a) As used in this article:
(i) "Agricultural purposes" means the cultivation ofsoil, raising or harvesting any agricultural or horticultural commodityincluding the raising, shearing, feeding, caring for, training and managementof livestock, bees, poultry, furbearing animals and wildlife for gain, sale orprofit, but excluding a custom operation;
(ii) "Bulk plant" means a fuel storage anddistribution facility, other than a terminal, from which reportable fuel may beremoved at a rack;
(iii) "Bulk diesel fuel" means thirty-five (35) gallonsor more purchased and delivered at one (1) time, excluding diesel fueldelivered into the attached diesel fuel tanks or auxiliary tanks of a licensedmotor vehicle;
(iv) "Commercial vehicle" means as defined in W.S.31-1-101(a)(i);
(v) "Custom operation" means any agricultural purposedone for hire;
(vi) "Dealer" means any person who sells or offers tosell diesel fuel at a specific retail location in the state;
(vii) "Department" means the department oftransportation;
(viii) "Distributor" means any person who receivesdiesel fuel for distribution for resale or use in this state;
(ix) "Dyed diesel fuel" means diesel fuel that is dyedpursuant to regulations issued by the United States internal revenue service orthe department;
(x) "Export" means to obtain diesel fuel in thisstate for sale or distribution in another state. Diesel fuel delivered out ofWyoming by or for the seller constitutes an export by the seller and dieselfuel delivered out of Wyoming by or for the purchaser constitutes an export bythe purchaser;
(xi) "Exporter" means a person, other than a supplier,who purchases diesel fuel in this state for the purpose of transporting ordelivering, other than in the fuel supply tank of a motor vehicle, diesel fuelto another jurisdiction;
(xii) "Highway" means any road, thoroughfare or publicway of any kind in Wyoming except United States forest service developmentroads and any public highway which is required to be maintained entirely atprivate expense;
(xiii) "Import" means to bring diesel fuel into thisstate by any means of conveyance other than in the fuel supply tank of a motorvehicle. Diesel fuel delivered into this state from out of state by or for theseller constitutes an import by the seller, and diesel fuel delivered into thisstate from out of state by or for the purchaser constitutes an import by thepurchaser;
(xiv) "Importer" means any person other than a supplierwho purchases diesel fuel out of this state for the purpose of transporting ordelivering, other than in the fuel supply tank of a motor vehicle, the dieselfuel into this state for sale, use or distribution within this state;
(xv) "Lessor" means any person who, under the terms ofa lease, grants the legal right of possession, control of and responsibilityfor the operation of a vehicle to another person;
(xvi) "Person" means, for purposes of collecting thetax provided by W.S. 39-17-204(a)(ii), an individual, partnership, corporation,joint stock company or other association or entity, public or private;
(xvii) Repealed By Laws 2009, Ch. 170, 2.
(xviii) "Position holder" means with respect to dieselfuels in a terminal, the person who holds the inventory position in the dieselfuels as reflected on the records of the terminal operator. A person holds theinventory position when that person has a contra