wycode

Cross references. —

As to consent of people to taxation, and uniformity and equality of taxation, see art. 1, § 28, Wyo. Const.

As to origin of revenue bills, see art. 3, § 33, Wyo. Const.

As to delegation of power to levy taxes, see art. 3, § 37, Wyo. Const.

As to exemptions from taxation, see art. 15, § 12, Wyo. Const.

As to authorization of tax by law, see art. 15, § 13, Wyo. Const.

As to taxation of federal and Indian land, and restriction on taxation of nonresidents, see art. 21, § 26, Wyo. Const.

As to state treasurer generally, see § 9-1-409 .

As to department of administration and information, see § 9-2-1001 et seq.

As to public funds generally, see chapter 4 of title 9.

Revision of Title. —

Title 39 was recodified by Laws 1998, ch. 5. As a part of that recodification, chapters 1 through 7 in title 39 are repealed. Amendments made to chapters 1 through 7 during the 1998 legislative session have been incorporated into the newly enacted chapters by the Wyoming Legislative Service Office. The new codification begins with chapter 11. Chapters 8 through 10 have been omitted intentionally. For table of revised and renumbered sections, see Volume 11 of the Wyoming Statutes Annotated.

Joint resolution. —

Laws 2002, Sp. Sess., Senate Joint Resolution No. 2, §§ 1 to 4, requests Congress to propose and submit to the several states for ratification an amendment to the United States Constitution prohibiting the Supreme Court and inferior federal courts from having the power to instruct or order a state or political subdivision, or an official of such to levy or increase taxes.

Law reviews. —

For article, “Administrative Law: Rulemaking and Contested Case Practice in Wyoming,” see XXXI Land & Water L. Rev. 685 (1996).

Am. Jur. 2d, ALR and C.J.S. references. —

Presumptions and evidence respecting identification of land on which property taxes were paid to establish adverse possession, 36 ALR4th 843.

Library References. —

American Law of Mining, 2nd Edition § 193.03 (Matthew Bender).

Chapter 1 General Provisions [Repealed]

Article 1. Definitions; Taxable Property [Repealed]

§§ 39-1-101 through 39-1-103. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 2. Exemptions [Repealed]

§§ 39-1-201 through 39-1-204. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 3. State Administrative Provisions [Repealed]

§§ 39-1-301 through 39-1-311. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 4. Calculation of Mineral Taxes [Repealed]

§§ 39-1-401 and 39-1-402. [Repealed.]

Repealed by Laws 1989, ch. 57, § 1.

Chapter 2 Assessment [Repealed]

Article 1. In General [Repealed]

§§ 39-2-101 through 39-2-105. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 2. State Assessments [Repealed]

§§ 39-2-201 and 39-2-202. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

§§ 39-2-203 and 39-2-204. [Repealed.]

Repealed by Laws 1985, ch. 156, § 1.

§ 39-2-205. [Repealed.]

Repealed by Laws 1985, ch. 54, § 1.

§ 39-2-206. [Repealed.]

Repealed by Laws 1991, ch. 182, § 1.

§§ 39-2-207 through 39-2-214. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 3. County Assessments [Repealed]

§§ 39-2-301 through 39-2-304. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

§ 39-2-305. [Renumbered.]

Renumbered as 31-2-508 by Laws 1985, ch. 132, § 2.

Article 4. Tax Levies [Repealed]

§§ 39-2-401 through 39-2-404. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Chapter 3 Collection [Repealed]

Article 1. Tax Sales [Repealed]

§§ 39-3-101 through 39-3-109. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 2. Remedies [Repealed]

§§ 39-3-201 through 39-3-203. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 3. Deferral [Repealed]

§ 39-3-301. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 4. Property Tax Relief [Repealed]

§ 39-3-401. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Chapter 4 Fiscal Provisions [Repealed]

§§ 39-4-101 through 39-4-103. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Chapter 5 General Offenses and Penalties [Repealed]

§ 39-5-101. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Chapter 6 Specific Taxes [Repealed]

Article 1. Cigarette Taxes [Repealed]

§§ 39-6-101 through 39-6-110. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 2. Gasoline Taxes [Repealed]

§§ 39-6-201 through 39-6-211. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

§ 39-6-212. [Repealed.]

Repealed by Laws 1994, ch. 13, § 2; ch. 35, § 2.

§§ 39-6-213 through 39-6-216. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 3. Mine Products Taxes [Repealed]

§§ 39-6-301 and 39-6-302. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

§ 39-6-303. [Repealed.]

Repealed by Laws 1996, ch. 89, § 2.

§§ 39-6-304 and 39-6-305. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

§ 39-6-306. [Repealed.]

Repealed by Laws 1996, ch. 100, § 3.

§§ 39-6-307 through 39-6-310. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 4. Sales Tax [Repealed]

§§ 39-6-401 through 39-6-418. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 5. Use Tax [Repealed]

§§ 39-6-501 through 39-6-518. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 6. Payment of Sales and Use Taxes by Contractors [Repealed]

§§ 39-6-601 through 39-6-604. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 7. Tax Refund to Elderly and Disabled [Repealed]

§§ 39-6-701 and 39-6-702. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 8. Inheritance Taxes [Repealed]

§§ 39-6-801 through 39-6-807. [Repealed.]

Repealed by Laws 1982, ch. 74, § 3.

§§ 39-6-808 through 39-6-813. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 9. Special Fuel Taxes [Repealed]

§§ 39-6-901 through 39-6-914. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 10. Taxpayer Revenue Accounts [Repealed]

§§ 39-6-1001 through 39-6-1002. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Article 11. Community College Property Tax [Repealed]

§ 39-6-1101. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Chapter 7 Income Taxes [Repealed]

§ 39-7-101. [Repealed.]

Repealed by Laws 1998, ch. 5, § 4.

Chapter 8 [Reserved]

Chapter 9 [Reserved]

Chapter 10 [Reserved]

Chapter 11 Administration

Editor's notes. —

Laws 1998, ch. 5, § 5, provides: “The title 39 recodification in this act is the result of the work of a task force appointed by the governor and the legislative management council in 1995. The task force met for the first time in November of 1995 and presented the draft legislation to the joint revenue interim committee in October of 1997.”

Laws 1998, ch. 5, § 6, provides: “This act is intended simply as a recodification. The Wyoming legislature intends to make no substantive change to prior law including, but not limited to revenue, either increases or decreases, powers, duties, authorities, obligations, definitions, administration, confidentiality, imposition, tax rates, exemptions, licenses, permits, compliance, collection procedures, enforcement, remedies, statutes of limitation or distribution of taxes. This act is not intended to affect the validity of any rule or regulation promulgated prior to the effective date of this act.”

Laws 1998, ch. 5, § 7, provides:

“(a) Any other act adopted by the Wyoming legislature during the same session in which this act is adopted shall be given precedence and shall prevail over the amendments in this act to the extent that such acts are in conflict with this act.

“(b) The purpose of this act is to conform title 39 and any other title 39 amendments to the format adopted for recodification. The legislative service office is authorized to conform any other bill passed by the legislature during the 1998 special session which amends or references title 39 to the format adopted by this bill.”

Am. Jur. 2d, ALR and C.J.S. references. —

85 C.J.S. Taxation § 1694, 1695, 1702, 1718, 1720, 1735.

§ 39-11-101. Definitions.

As used in this act unless otherwise specifically provided:
1. “Assessed value” means taxable value;
2. “Assessment roll” means the official list of taxable property for the ensuing tax year and may include taxes due thereon;
3. “Board” means the state board of equalization or its authorized agent;
4. “Department” means the department of revenue or its authorized agent;
5. “Director” means the director of the department of revenue;
6. “Fair market value” means the amount in cash, or terms reasonably equivalent to cash, a well informed buyer is justified in paying for a property and a well informed seller is justified in accepting, assuming neither party to the transaction is acting under undue compulsion, and assuming the property has been offered in the open market for a reasonable time, except, fair market value of agricultural land shall be determined as provided by W.S. 39-13-103(b)(x) and fair market value of mine products shall be determined as provided by W.S. 39-14-103(b), 39-14-203(b), 39-14-303(b), 39-14-403(b), 39-14-503(b), 39-14-603(b) and 39-14-703(b);
7. “Intangible personal property” means personal property that lacks mass and cannot be seen, felt, weighed, measured or otherwise perceived by the senses; property that has no physical existence beyond merely representational. Intangible property’s value lies chiefly in what it represents, and its existence may be evidenced by a document;
8. “In transit property” means manufactured goods, wares, seed, feed, fertilizer, tools, supplies and merchandise which is in interstate commerce, or, Wyoming assembled or manufactured products being held for out-of-state sale, which are consigned or placed in any storage area in Wyoming for storage, repackaging, processing, fabricating, milling, disassembly or assembly in transit to a final destination outside Wyoming whether the destination is specified before or after the transportation begins;
9. “Inventories” means any personal property held for resale consisting of goods, wares or merchandise including stocks of raw or finished material, unassembled parts, work in progress or finished products constituting the inventory of a merchant or manufacturer;
10. “Livestock” means horses, cattle, mules and asses, sheep, swine, goats and all other animals commonly thought of as livestock;
11. “Manufacturer” means any person who purchases, receives or holds personal property for the purpose of adding to the value thereof, by any process of manufacturing, refining, purifying, or by the combination of different materials, and with a purpose to make a gain or profit by sale thereof;
12. “Merchant” means any person owning, possessing or controlling personal property with a purpose to sell the property at an advanced price or profit, or any person controlling personal property which has been consigned to the person from outside Wyoming to be sold within Wyoming;
13. “Person” means an individual, partnership, corporation, company or any other type of association and any agent or officer of any partnership, corporation, company or other type of association;
14. “Property used for industrial purposes” means those properties valued under W.S. 39-13-102(m)(ii) through (x), excluding W.S. 39-13-102(m)(vi) and (ix), and those properties used or held for use for:
  1. Manufacturing, milling, converting, producing, processing or fabricating materials;
  2. The extraction or processing of minerals;
  3. The mechanical, chemical or electronic transformation of property into new products.
15. “Real property” means land and appurtenances, including structures, affixed thereto, and any intangible characteristic which contributes to the fair market value thereof;
16. “Tangible personal property” means personal property that, by its nature, is perceptible to the senses; property that has a physical presence beyond merely representational and that is capable of being touched; property that is able to be perceived as materially existent; property that is not intangible;
17. “Taxable value” means a percent of the fair market value of property in a particular class as follows:
  1. Gross product of minerals and mine products, one hundred percent (100%);
  2. Property used for industrial purposes, eleven and one-half percent (11.5%);
  3. All other property, real and personal, including property valued and assessed under W.S. 39-13-102(m)(vi) and (ix), nine and one-half percent (9.5%).
18. “This act” means W.S. 39-11-101 through 39-22-111 .

History. Laws 1998, ch. 5, § 1; 2000, ch. 48, § 1; 2002 Sp. Sess., ch. 45, § 1; 2003, ch. 202, § 1; 2005, ch. 62, § 1; 2006, ch. 5, § 1; ch. 31, § 1; 2007, ch. 4, § 1; 2015 ch. 21, § 1, effective February 25, 2015; 2019 ch. 186, § 1, effective July 1, 2019.

The 2005 amendment, effective January 1, 2005, added “and any intangible which contributes to the fair market value thereof” in (a)(v).

The 2006 amendments.

The first 2006 amendment, by ch. 5, § 1, inserted “characteristic” in (a)(xv).

Laws 2006, ch. 5, § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 8, 2006.

The second 2006 amendment, by ch. 31, § 1, effective January 1, 2007, rewrote the definitions of intangible property in (a)(vii) and of tangible property in (a)(xvi).

While neither amendment gave effect to the other, both have been given effect in this section as set out above.

The 2008 amendment, inserted “excluding W.S. 39-13-102(m)(vi) and (ix)” in (xiv); in (xvii), deleted “Beginning January 1, 1989” at the beginning of the introductory paragraph; inserted “including property valued and assessed under W.S. 39-13-102(m)(vi) and (ix)” in (C); and made related and stylistic changes.

The 2015 amendment substituted “W.S. 39-13-102(m)(ii) through (x)” for “W.S. 39-13-102(m)(ii) through (viii)” in the introductory language of (a)(xiv).

Laws 2015, ch. 21, § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved February 25, 2015.

The 2019 amendment, effective July 1, 2019, in (a)(xviii), substituted "W.S. 39-11-101 through 39-22-111 " for "W.S. 39-11-101 through 39-19-111 ."

Editor's notes. —

There is no subsection (b) in this section as it appears in the printed acts.

Intangible property. —

The word “includes,” as used in the definition of intangible personal property under former § 39-1-101(a)(vii) (now see paragraph (a)(vii) of this section), was a term of enlargement and not one of limitation. RT Communications, Inc. v. State Bd. of Equalization, 11 P.3d 915, 2000 Wyo. LEXIS 198 (Wyo. 2000).

The state board of equalization was correct in treating acquisition adjustments as intangible personal property of telephone companies pursuant to former § 39-1-101(a)(vii) (now see paragraph (a)(vii) of this section) as the acquisition adjustments did not reflect real or physical property that had value intrinsic to it and, instead, the value reflected by the acquisition adjustments related to values associated with the business of the utilities such as goodwill, the certificate of convenience, and franchise rights. RT Communications, Inc. v. State Bd. of Equalization, 11 P.3d 915, 2000 Wyo. LEXIS 198 (Wyo. 2000).

Tax exempt property. —

A utility's tax exempt property would be valued, for tax assessment purposes, using the same valuation method as that used for its taxable property, in order to assure an ultimate fair market value, as commanded by paragraph (a)(vi) and Wyo. Const., art. 15, § 11. Pacificorp, Inc. v. Dep't of Revenue, 2001 WY 84, 31 P.3d 64, 2001 Wyo. LEXIS 102 (Wyo. 2001).

Fair market value defined. —

County assessor's valuation of the taxpayer's personal property for ad valorem tax assessments at the taxpayer's coal mines, which were purchased in 1998, was supported by substantial evidence because the assessor's use of the 1998 purchase price, rather than the original cost of the individual items of property, as the starting place for the cost method of appraisal was consistent with the regulations, applicable law, and guidelines, which seemed to direct it. Wyo. Stat. Ann. § 39-13-103(b)(ii) required that property be valued at its fair market value as defined in this section for property tax purposes, and the 1998 purchase price was a much better indicator of what a willing buyer would pay a willing seller for the property in an arms length transaction. Thunder Basin Coal Co. v. Campbell County, 2006 WY 44, 132 P.3d 801, 2006 Wyo. LEXIS 47 (Wyo. 2006).

Standing of county commissioners board. —

Board of county commissioners lacked standing to appeal decision of state board of equalization, since board of county commissioners was not included in definition of “person” and was not otherwise provided with a right of appeal. Basin Elec. Power Coop. v. Department of Revenue, 970 P.2d 841, 1999 Wyo. LEXIS 7 (Wyo. 1999).

Standing of county assessor. —

County assessor lacked standing to appeal State Board of Equalization's decision to district court as county officers are not persons within definition given in subsection (a)(xiii) of this section and former § 39-1-306 does not provide county assessor with right of appeal from the State Board of Equalization's decision. Brandt v. TCI Cablevision, 873 P.2d 595, 1994 Wyo. LEXIS 51 (Wyo. 1994).

County assessor did not create unconstitutional subclass of property. —

By refusing to allow first year depreciation and by establishing the 40% floor for depreciation of its used equipment, the county assessor did not create an unconstitutional subclass of property because other property within the industrial property class was not valued under the same methodology. Amoco Prod. Co. v. Wyoming State Bd. of Equalization, 899 P.2d 855, 1995 Wyo. LEXIS 119 (Wyo. 1995), reh'g denied, 1995 Wyo. LEXIS 143 (Wyo. Aug. 15, 1995).

The Computer Assisted Mass Appraisal method conforms with the equal and uniform taxation requirements of the constitution. Gray v. Wyoming State Bd. of Equalization, 896 P.2d 1347, 1995 Wyo. LEXIS 97 (Wyo. 1995).

Cited in

Collier v. Hilltop Nat'l Bank, 920 P.2d 1241, 1996 Wyo. LEXIS 99 (Wyo. 1996); Wyodak Res. Dev. Corp. v. Wyo. Dep't of Revenue, 2002 WY 181, 60 P.3d 129, 2002 Wyo. LEXIS 217 (Wyo. 2002); Airtouch Communs., Inc. v. Dep't of Revenue, 2003 WY 114, 76 P.3d 342, 2003 Wyo. LEXIS 140 (Wyo. 2003)Milnes v. Milnes, 2008 WY 11, 175 P.3d 1164, 2008 Wyo. LEXIS 12 (Feb. 1, 2008).

Law reviews. —

For article, “Administration of the General Property Tax in Wyoming,” see 4 Wyo. L.J. 227.

For article, “Practitioner's Guide to Valuation and Assessment Appeals of State and Local Assessed Property,” see XXXII Land & Water L. Rev. 173 (1997).

§ 39-11-102. Administration; confidentiality; department of revenue.

Taxpayer rights. The following provisions shall apply to this act:
1. The department shall publish and make available a list of taxpayer rights in the area of state tax administration and collection, written in plain language, which includes the following rights:
  1. A right to taxpayer information services including a location where taxpayers may request copies of public records or obtain explanations of billings and information about their rights and responsibilities;
  2. A right to assurance that no employee of the state shall receive a bonus, be promoted or in any way rewarded on the basis of the amount of assessments or collections from taxpayers;
  3. A right to confidentiality as to records protected against disclosure by statute;
  4. A right, if a tax has accrued penalty and interest because the taxpayer relied on erroneous written information or written answers from the state, that the penalty and interest shall not be assessed, provided that the pertinent facts and circumstances disclosed by the taxpayer were substantially correct and complete;
  5. A right to enter into installment payment agreements on tax assessments for tax liabilities where repayment requirements are met and where payment in a lump sum would cause severe inconvenience to the taxpayer;
  6. A right to assessment notices that describe in plain terms the basis for assessments and describe the procedures for appeal.
2. Any taxpayer may bring an action to enjoin any violation of the rights provided by paragraph (i) of this subsection. The list of taxpayer rights and enforcement provisions provided in this section are supplemental to other rights provided by law.
The department of revenue is created pursuant to W.S. 9-2-2007 . The governor shall appoint a director who shall exercise all management authority over agency personnel. The director may formulate the policies and programs to be carried out by the department through its respective divisions and adopt suitable rules and regulations pursuant to the provisions of the Wyoming Administrative Procedure Act.
In addition to the other powers and duties imposed by law, the department shall:
1. Coordinate collection of state taxes, assessments, licenses, fees and other monies as designated by law;
2. Insure specialized service for tax enforcements, through establishment and maintenance of uniformity in definition, regulation, return and payment;
3. Insure avoidance of duplication in state facilities for tax collections that involve seasonal or occasional increases of staff, duplication of audits and wasteful travel expenses;
4. Safeguard tax and other collections wherever received until duly deposited in the state treasury;
5. Provide an advisory service on fiscal status, processes and needs of state government, including periodic reports on payments, receipts and debts;
6. Designate divisions to enforce the laws of this state relating to collections of taxes, fees and all monies, and to delegate the authority necessary to the heads of the divisions to enforce state laws;
7. Prescribe standard procedures for receiving, receipting, safeguarding and periodically reporting all state revenue receipts, whether current, delinquent, penalty, interest, refunds or otherwise, and the amounts, kinds and terms of items, either collected or still outstanding, to be summarized, studied and reported;
8. Specify the amount of land for mines or mining claims to which the ad valorem tax or assessment of coal lands provisions of the constitution apply. For purposes of this paragraph, all real and tangible personal property used underground in mining or used within the well in oil or gas exploration or production which historically has not been assessed and taxed based on the 1941 and 1963 attorney general opinions and which remains underground until its value is consumed in the production of the mineral shall be considered part of the mine or mining claim to which the ad valorem tax applies. The taxpayer may remove the equipment from underground for repair or to meet statutory or regulatory requirements, and such removal shall not be considered by the assessor in determining whether the property shall be separately assessed. The following apply to underground equipment:
  1. Equipment which is permanently underground is not subject to separate assessment;
  2. Equipment which is intended or otherwise designed to be consumed underground in the production of the mineral shall not be separately assessed for taxation during the normal course of mining or oil or gas exploration or production;
  3. Except as provided by this paragraph, equipment which is removed from underground shall be treated as tangible personal property and assessed accordingly.
9. Require persons to furnish information concerning all relevant matters pertaining to property owned by them for purposes of taxation;
10. Furnish the governor all information he may require relative to tax matters, and annually transmit to the governor on or before the third Monday of December and to each member of the legislature on or before the second Tuesday in January, the report of the department for the year showing in tabulated form all taxable property in the state and its value;
11. Require the attorney general or district attorneys in their respective districts to assist in the commencement and prosecution of actions and proceedings for penalties, forfeitures, removals and punishments for violations of the laws of the state respecting the assessment and taxation of property, and to represent the department or board in any litigation in which they may become involved in the discharge of their duties;
12. Decide all questions that may arise with reference to the construction of any statute affecting the assessment, levy and collection of taxes, in accordance with the rules, regulations, orders and instructions prescribed by the department;
13. Institute or cause to be instituted any proceedings, either civil or criminal, provided by law as a punishment for the neglect, failure or refusal to obey any lawful requirement or order by the department, or to prevent the violation or disobedience of any lawful requirement or order, or to compel their enforcement;
14. Prescribe forms for uniform schedules, consistent with W.S. 39-13-103(b)(viii), rolls and other documents, and draft and require the use of a standard form of tax notice by each of the several counties to uniformly designate, detail and total the levies and valuations established within the counties;
15. Prescribe the system of establishing the fair market value of all property valued for property taxation to ensure that all property within a class is uniformly valued. The county assessor and the facilities of his office, together with the deputy assessors and clerical assistants in each county, at the direction of the department, shall give full aid in the installation of the prescribed system in the county. The county shall also furnish the necessary supplies and records for installing the system;
16. Confer with, advise and give necessary instructions and directions to county assessors as to their duties under the laws of the state. The department or its designee shall officially visit each county of the state annually and inquire into the method of assessment and taxation and ascertain whether the assessors faithfully discharge their duties, particularly as to their compliance with the laws requiring the assessment of all property not exempt from taxation;
17. Direct proceedings, actions and prosecutions to be instituted to enforce the laws relating to the liability and punishment of persons for failure or neglect to comply with the provisions of the laws of this state governing the return, assessment and taxation of property, and cause complaints to be made against county assessors, members of county boards of equalization, or any other assessing or taxing officers, to the proper authority, for their removal from office for misconduct or neglect of duty;
18. Monitor the work in progress in the office of each county assessor to determine that procedures and formulae promulgated by the department are being strictly observed and applied;
19. Promulgate rules and regulations consistent with the provisions hereof as provided by the Wyoming Administrative Procedure Act, necessary to the enforcement of the provisions of any or all tax and other revenue measures which are administered by the department;
20. Promulgate rules and regulations under which the department may offset any taxes or fees due and payable under title 39, Wyoming statutes and any taxes or fees due and payable to a state agency under title 31, Wyoming statutes, from any other funds owed to the taxpayer by the state or any political subdivision thereof. All state agencies and political subdivisions in Wyoming are subject to these rules with regard to the department’s offset authority;
21. Map and keep record of the geographical boundaries for all governmental entities with authority to levy property taxes, for administration of tax districts;
22. Map and keep record of the geographical boundaries for all special districts in the state;
23. Review boundaries for proposed special districts pursuant to W.S. 22-29-109(a);
24. Promulgate rules and regulations as provided by the Wyoming Administrative Procedure Act, necessary to map and keep record of the geographical boundaries for all special districts and governmental entities with the authority to levy or require the levy of property taxes. Notwithstanding any other provision of law, no special district or governmental entity with authority to levy or require the levy of property taxes shall levy any property taxes unless in compliance with the rules and regulations promulgated pursuant to this subsection; and
25. Promulgate rules and regulations as provided by the Wyoming Administrative Procedure Act to be followed by all county assessors to ensure the use of appropriate statistical tests for assessed values of residential properties to protect against the statistical likelihood that any property in any stratum is over assessed.
The following shall be adopted in accordance with the requirements and procedures of the Wyoming Administrative Procedure Act:
1. Adoption of any manual, formula, method or system to be used to determine the fair market value of property for tax purposes;
2. Adoption of standards, guidelines, criteria or methods to implement paragraph (c)(xv) of this section.
The enumeration of specific actions or decisions which must be implemented by a properly adopted rule set forth in subsection (d) of this section is not exclusive and does not limit in any way the applicability of the Wyoming Administrative Procedure Act to other actions or decisions of the department.

History. Laws 1998, ch. 5, § 1; 2003, ch. 27, § 1; 2005, ch. 108, § 2; 2008, ch. 22, § 1; 2009, ch. 116, § 1; 2016 ch. 46, § 1, effective March 4, 2016.

The 2005 amendment added (c)(xxiv); and made stylistic changes.

Laws 2005, ch. 108, § 4, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved February 24, 2005.

The 2008 amendment, effective July 1, 2008, added the second sentence in (c)(xxiv).

The 2009 amendment, effective July 1, 2009, added (c)(xxv) and made related changes.

The 2016 amendment , in (c)(xxv), deleted “statistical quality and fairness of assessed values of residential properties, improved and unimproved, computed using sales comparison methods, and which require county assessors to provide statistical parameter data annually to the state board of equalization to demonstrate compliance with the rules. The rules shall specifically address any adjustments made by a county assessor in input data to, or assessed values obtained from, the county's computer assisted mass appraisal system, the method of establishing strata for sales ratio studies, the adequacy of the number of arms-length sales to be used in any sales comparison analyses, and the” following “assessors to ensure the”, inserted “for assessed values of residential properties” following “Statistical tests” and deleted the last two sentences.

Laws 2016, ch. 46 § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8 of the Wyo. Const. Approved March 4, 2016.

Editor's notes. —

Laws 2009, ch. 116, § 2, provides: “In preparing the rules required by section 1 of this act, the department of revenue shall consider the published rules and procedures in other states employing a computer assisted mass appraisal system. The rules shall comply with generally accepted statistical methods and the International Association of Appraisal Officers standards.”

Purpose of act. —

Laws 2005, ch. 108, § 3, provides: “It is the intent of this act to develop an accurate and comprehensive database of the property within each governmental entity in the state with the power to levy or to require the levy of property taxes within that governmental entity. Regardless of the date of formation, each governmental entity in the state with the power to levy or to require the levy of ad valorem taxes shall file a map or legal description designating the current geographical boundaries of the governmental entity with the department of revenue, the county assessor and the county clerk in the county or counties within which the entity is located in accordance with the department's rules regarding tax districts. Not later than August 1, 2005, the department shall notify each governmental entity subject to the provisions of this section of the entity's most recent filing with the department and whether that filing meets the requirements of this act. If a governmental entity subject to the provisions of this act has not met the requirements of this act, or if its most recent filing with the department is no longer accurate, it shall file not later than November 1, 2005 a map or other legal description of its current boundaries in accordance with this act and the department's rules on taxing districts. Thereafter, filings shall be made in accordance with the provisions of this act.”

Wyoming Administrative Procedure Act. —

See § 16-3-101(a), (b)(xi).

Board may not usurp valuation function assigned to department. —

In reviewing final decision of department of revenue, board of equalization erred where it departed from its adjudicatory role and assumed function of prescribing system of establishing fair market value, which was statutorily assigned to department. Amoco Prod. Co. v. Wyoming State Bd. of Equalization, 12 P.3d 668, 2000 Wyo. LEXIS 96 (Wyo. 2000).

State and department had standing to appeal evaluation decision of board of equalization. The board's allocation of a coal company's reclamation costs to nonmining activities and the board's allowance of a deduction from the taxable value of the coal provided a direct and significant negative impact on the amount of ad valorem and severance taxes collected by the state. The department, as the administrative agency charged with the collection of tax revenues for the state, served as the primary agent of the state in tax matters. Amax Coal Co. v. Wyoming State Bd. of Equalization, 819 P.2d 825, 1991 Wyo. LEXIS 155 (Wyo. 1991).

Cited in

Antelope Valley Imp. & Serv. Dist. v. State Bd. of Equalization, 992 P.2d 563, 1999 Wyo. LEXIS 185 (Wyo. 1999); BP America Prod. Co. v. Department of Revenue, 2006 WY 27, 130 P.3d 438, 2006 Wyo. LEXIS 29 (Wyo. Mar. 14, 2006).

Stated in

Town of Pine Bluffs v. Eisele, 2017 WY 117, 403 P.3d 126, 2017 Wyo. LEXIS 123 (Wyo. 2017).

Law reviews. —

For comment, “Competitive Bidding on Public Works in Wyoming: Determination of Responsibility and Preference,” see XI Land & Water L. Rev. 243 (1976).

Am. Jur. 2d, ALR and C.J.S. references. —

Authority of IRS to compel production of tax records and books for purposes of audit under taxpayer compliance measurement program, 69 ALR Fed 786.

§ 39-11-102.1. Administration; state board of equalization.

The governor shall appoint, with senate confirmation, three (3) persons who shall constitute the state board of equalization who are the department’s board of appeals. Not more than seventy-five percent (75%) of the board members may be members of the same political party. Each appointment of the board members shall be for a six (6) year term.
The board shall elect a chairman and a vice-chairman who shall serve for two (2) years.
The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department upon application of any interested person adversely affected, including boards of county commissioners for the purposes of this subsection, under the contested case procedures of the Wyoming Administrative Procedure Act. Upon request of a county board of equalization providing compelling reasons to do so, the state board of equalization may accept a case certified directly to the state board of equalization pursuant to rules adopted by the state board of equalization. The state board of equalization shall accept a case certified directly to the state board of equalization that involves property that may subject a county to tax liability as provided in W.S. 39-13-102(c)(iv). The board shall also review final decisions of the department of transportation concerning the assessment or application of taxes authorized under this title upon application of any interested person adversely affected. 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 board. In addition, the board shall:
1. Manage its internal affairs and prescribe rules of practice and procedure;
2. Prescribe the form for the abstract of the assessment roll, examine and compare the abstracts of the counties and equalize the same, so that all taxable property in the state is assessed at its fair market value, and to that end shall add to or deduct from the aggregate valuation of the property, or any class or classes of property, in any county such percent as will bring the same to its fair market value. When any assessed valuation is to be increased or decreased, the board shall provide not less than twenty (20) days notice of the proposed action to the county board of equalization and county assessor of the county in which the property is situated. If requested, the state board of equalization shall provide an opportunity for a hearing for the county board of equalization and assessor of the affected county. The hearing shall be held in the affected county. After a hearing, if requested, the county board of equalization shall take the necessary action to effectuate the action taken by the state board of equalization. The state board of equalization shall certify the valuation to be used for all tax levies on or before the first Monday in August. The board shall communicate its equalization actions to the department, along with any recommendations for improved work practices of county assessors;
3. When in the opinion of the board, it would be of assistance in equalizing values under paragraph (ii) of this subsection, the board may require any county assessor to furnish statements showing assessments of the property of any person within the county. The board shall consider and equalize county assessments under paragraph (ii) of this subsection and may increase or decrease assessments returned by the county board of equalization when the property so assessed appears to be over-valued or under-valued, first giving notice to those persons affected. The notice shall fix a time and place of hearing. Any affected person may appeal from the decision of the board to the district court of the county in which the property is situated;
4. Decide all questions that may arise with reference to the construction of any statute affecting the assessment, levy and collection of taxes, in accordance with the rules, regulations, orders and instructions prescribed by the department:
  1. Upon application of any person adversely affected; or
  2. In performing its responsibilities to equalize values, including with respect to the suitability of the system prescribed by the department for establishing fair market value.
5. Require each county assessor immediately after the county boards of equalization have been notified by the state board of equalization of the amount of the county values and state levy, to certify to the state board of equalization, on or before August 10 of each year, in the form and detail prescribed by the board, all valuations and levies fixed in their respective counties;
6. Institute or cause to be instituted any proceedings, either civil or criminal, provided by law as a punishment for the neglect, failure or refusal to obey any lawful requirement or order by the board arising from a review of department action under the Wyoming Administrative Procedure Act or in performing its responsibilities to equalize values, or to prevent the violation or disobedience of any lawful requirement or order regarding appeal or equalization, or to compel their enforcement;
7. At the time of making annual assessment for state purposes, direct the boards of county commissioners of the several counties to levy upon all taxable property a tax sufficient to pay the interest on all state bonds for that year;
8. Hold hearings after due notice in the manner and form provided in the Wyoming Administrative Procedure Act and its own rules and regulations of practice and procedure. The board may contract with an attorney licensed in the state of Wyoming to perform the functions of a presiding officer, provided the attorney is knowledgeable of and qualified in the particular areas of taxation which are the subject of the appeal;
9. Certify to the county boards of equalization the amount of levy for state purposes on or before the first Monday in August. Whenever the valuation of any county is changed by the state board of equalization, the officers of the county who have authority to levy taxes shall use the valuation as fixed by the state board of equalization as a basis for making tax levies for all purposes;
10. Carefully examine into all cases wherein it is alleged that property subject to taxation has not been assessed or has been fraudulently, improperly, or unequally assessed, or the law in any manner evaded or violated, and cause to be instituted proceedings which will remedy improper or negligent administration of the tax laws of the state. Except for allegations based in fraud, any request for relief under this paragraph shall be filed within five (5) years from the date the taxes were paid or should have been paid;
11. Require any public officer to report information relating to the assessment of property, collection of taxes, receipts from excises and other sources, and whatever other information the department or board may need in the form it prescribes;
12. Schedule meetings of the board at a fixed time on the first working day of each week, and all final actions or decisions by the board shall be made or ratified at such scheduled meetings;
13. Keep complete, accurate, written minutes of all meetings of the board and the actions taken;
14. Provide not less than twenty (20) days notice and an opportunity to be heard to the county board of equalization and the county assessor of any county or counties in which the taxable value of any class of property is to be increased or decreased;
15. Have the power to issue subpoenas. The board may issue a subpoena requiring any person to appear at a place within the county where the person resides designated in the subpoena and be examined about any matter within the scope of the inquiry, investigation or contested case being conducted by the board or department and requiring the production of any books and records. The district court shall upon a finding of good cause issue an order requiring the person to appear and to produce the necessary books and records in the event the person disregards or refuses to obey the subpoena of the board;
16. Promulgate rules and regulations governing procedures for board proceedings, including those related to its responsibility to equalize values, and its own internal affairs.
The governor may remove any member of the state board of equalization as provided in W.S. 9-1-202 .
On or before August 1 of each year, the state auditor shall certify to the board the amount of all appropriations made by the legislature of the state of Wyoming and the interest on the public debt for which a levy must be made.

History. Laws 1998, ch. 5, § 1; ch. 33, § 1; 2001, ch. 74, § 1; 2016 ch. 119, § 1, effective July 1, 2016; 2017 ch. 20, § 1, effective July 1, 2017; 2017 ch. 25, § 1, effective July 1, 2017; 2020 ch. 147, § 1, effective July 1, 2020.

Cross references. —

As to state board of equalization, see art. 15, §§ 9, 10, Wyo. Const.

The 2016 amendment , effective July 1, 2016, in the second sentence of (a), substituted “seventy-five percent (75%) of the” for “two (2).”

The 2017 amendments. — The first 2017 amendment, by ch. 20, § 1, effective July 1, 2017, in the introductory language of (c), added “The board shall also review final decisions of the department of transportation concerning the assessment or application of taxes authorized under this title upon application of any interested person adversely affected.”

The second 2017 amendment, by ch. 25, § 1, effective July 1, 2017, in the introductory language of (c) added the second sentence.

This section is set out as reconciled by the legislative service office.

The 2020 amendment, effective July 1, 2020, in the introductory language of (c), added the third sentence.

Editor's notes. —

Laws 1998, ch. 33, § 1, amended W.S. 39-1-304, which was repealed by Laws 1998, ch. 5, § 4. The amendments by ch. 33 were subsequently incorporated into this section, as enacted by Laws 1998, ch. 5, § 1.

Laws 2016, ch. 119, § 2 state as follows: “Nothing in this act shall be deemed to affect the current term of any member of any authority, board, commission, committee or council. The governor shall make appointments in accordance with this act for any vacancy occurring on or after the effective date of this act.”

Wyoming Administrative Procedure Act. —

See § 16-3-101(a), (b)(xi).

Management action team. —

Laws 1989, ch. 266, § 2, authorizes the governor to create a management team within the office of the governor to exercise certain authority within the department of revenue and taxation, to periodically report to the governor and the select tax administration oversight committee on progress and recommendations, and to provide a written report to the governor and the legislature.

Administrative agency has no authority to determine constitutionality of statute, and this is so whether the question is the constitutionality of the statute per se or the constitutionality of the statute as applied. Belco Petroleum Corp. v. State Bd. of Equalization, 587 P.2d 204, 1978 Wyo. LEXIS 246 (Wyo. 1978), overruled in part, Torres v. State ex rel. Wyo. Workers' Safety & Comp. Div., 2004 WY 92, 95 P.3d 794, 2004 Wyo. LEXIS 119 (Wyo. 2004).

Due process did not require contested case proceeding. —

Due process did not so clearly require a contested case proceeding for a petition filed under Wyo. Stat. Ann. § 39-1-304(a)(xiv) (recodified at Wyo. Stat. Ann. § 39-11-102 .1(c)(x)), that a writ of mandamus should have issued to direct the state board of equalization to utilize such a proceeding after it had reviewed the petition in a regulatory proceeding which followed a ruling by the Wyoming Supreme Court that it had a duty to “carefully examine” the petition. 2001 WY 91, 33 P.3d 107, 2001 Wyo. LEXIS 109 .

Counties have authority to file contested cases. —

Counties have authority to file contested cases from final decisions of the Wyoming Department of Revenue under § 39-11-102 .1(c); however, such appeal must be limited in scope to specific errors allegedly committed by the Bd. of County Comm'rs v. Exxon Mobil Corp., 2002 WY 151, 55 P.3d 714, 2002 Wyo. LEXIS 172 (Wyo. 2002), reh'g denied, 2002 Wyo. LEXIS 197 (Wyo. Nov. 5, 2002).

Limits on right of counties to intervene. —

This section does not confer upon counties the requisite interest to intervene as of right into a contested case before the Wyoming Board of Equalization brought by a taxpayer against the Wyoming Department of Revenue challenging substantive methodology decisions by the Department regarding valuation. The Department erred by allowing the county to intervene in a deficiency dispute with a taxpayer since the county's interest was represented by the Department, and the county was unable to sue itself. Amoco Prod. Co. v. Dep't of Revenue, 2004 WY 89, 94 P.3d 430, 2004 Wyo. LEXIS 117 (Wyo. 2004).

Board cannot decide point of valuation. —

The board would be infringing upon the administrative function specifically assigned to the department if it exercised jurisdiction to decide a petition for a declaration concerning the point of valuation to determine taxable valuation of oil and gas production. Union Pac. Resources Co. v. State Bd. of Equalization, 895 P.2d 464, 1995 Wyo. LEXIS 81 (Wyo. 1995).

But state board had jurisdiction. —

A letter sent by the department of revenue to a taxpayer was a final determination as it communicated the department's final and conclusive decision concerning the allocation of production, and, therefore, the state board of equalization had subject matter jurisdiction to decide the issues presented in the appeal. Amoco Prod. Co. v. Wyoming State Bd. of Equalization, 7 P.3d 900, 2000 Wyo. LEXIS 160 (Wyo. 2000), reh'g denied, 2000 Wyo. LEXIS 177 (Wyo. Aug. 3, 2000).

Adversely affected. —

Court dismissed one of the taxpayer's consolidated appeals of the ad valorem personal property tax assessments on its coal mines for lack of jurisdiction because that the State Board of Equalization had remanded the case to the County Board of Equalization; therefore the taxpayer was the prevailing party and was not adversely affected as provided under this section, or ‘aggrieved’ as provided in Wyo. Stat. Ann. § 39-13-109 and Wyo. R. App. P. 12.01. Even if the taxpayer's appeal from the State Board of Equalization to the district court was authorized, the district court's order remanding the matter to the County Board was not appealable under Wyo. R. App. P. 1.05 because it did not finally conclude the matter. Thunder Basin Coal Co. v. Campbell County, 2006 WY 44, 132 P.3d 801, 2006 Wyo. LEXIS 47 (Wyo. 2006).

Change in valuation method not “rule.” —

Letters issued by the department of revenue and taxation to announce a change in the valuation method for calculating the severance tax on uranium ore did not constitute “rules” and therefore did not require adoption pursuant to the Wyoming Administrative Procedure Act (chapter 3 of title 16). Pathfinder Mines Corp. v. State Bd. of Equalization, 766 P.2d 531, 1988 Wyo. LEXIS 171 (Wyo. 1988).

Section provides for revaluation. —

This section provides for revaluation when it directs the state board of equalization to discover errors or unequally assessed taxes and remedy those errors. 896 P.2d 1329, 1995 Wyo. LEXIS 93 .

Reassessment protested on first statutorily provided occasion. —

A reassessment amount may be protested by the taxpayer, before the county and state board, on the first statutorily provided occasion available after the reassessment has occurred, even if during the next year, after the protest period has passed. In re Appeal of Paradise Valley Country Club, 748 P.2d 298, 1988 Wyo. LEXIS 6 (Wyo. 1988).

Authority to assess additional ad valorem taxes. —

The state has authority under this section to reopen prior certifications and assess additional ad valorem taxes on property that was undervalued. Wyoming State Tax Comm'n v. BHP Petroleum Co., 856 P.2d 428, 1993 Wyo. LEXIS 109 (Wyo. 1993).

Settlement did not preclude reassessment. —

Settlement agreement between the state, the county and petroleum producer, which authorized the state alone to chose the value method for determining the producer's severance and ad valorem tax liability in future tax years, did not preclude the county from presenting allegations of unequal or improper assessment, thus triggering the broad power of the board of equalization to carefully examine the case. Exxon Corp. v. Board of County Comm'rs, 987 P.2d 158, 1999 Wyo. LEXIS 141 (Wyo. 1999).

State Board exceeded its authority. —

The State Board of Equalization exceeded its statutory authority by adopting a rule which allowed the ad valorem tax exemption for only property which was required by the state or federal environmental protection agencies and by adopting a rule which did not allow the exemption for monitoring devices. 872 P.2d 1163, 1994 Wyo. LEXIS 47 .

State Board of Equalization went beyond its statutory authority under Wyo. Stat. § 39-11-102 .1(c) when it determined that meters on an oil company's natural gas wells were “custody transfer meters” for purposes of severance tax valuation of other oil companies' shares in the natural gas production from the wells, because the other oil companies were not “interested persons adversely affected” as required by the statute; the other oil companies did not appeal to the board and were therefore non-parties to the proceedings. Exxon Mobil Corp. v. Wyo. Dep't of Revenue, 2011 WY 161, 266 P.3d 944, 2011 Wyo. LEXIS 167 (Wyo. 2011).

Wyoming Board of Equalization acted outside its authority and without observance of the procedure required by law when it decided that the issue was not the amount that the taxpayer was entitled to deduct for a specific item but rather, whether it was entitled to any deduction at all. Solvay Chems., Inc. v. Dep't of Revenue, 2018 WY 124, 430 P.3d 295, 2018 Wyo. LEXIS 130 (Wyo. 2018).

Board may not usurp valuation function assigned to department. —

Board of equalization not a proper party to appeal from its own order. —

Board of equalization functions in its adjudicatory capacity when it considers appeal from final decision of department of revenue, and when board acts in its adjudicatory capacity, it is not a proper party to an appeal from its own order. Antelope Valley Improvement & Serv. Dist. v. State Bd. of Equalization, 4 P.3d 876, 2000 Wyo. LEXIS 93 (Wyo. 2000).

Pollution control equipment's operating costs not considered. —

The state board of equalization (now the department of revenue) correctly interprets § 35-11-1103 (property exempt from ad valorem taxation) by not considering operating costs in determining the amount of value of pollution control equipment for ad valorem taxation. General Chem. Corp. v. Wyoming State Bd. of Equalization, 819 P.2d 418, 1991 Wyo. LEXIS 164 (Wyo. 1991).

Exhaustion of administrative remedies. —

Taxpayer was required to exhaust administrative remedies before bringing declaratory judgment action; constitutionally-established and statutorily-directed agency was proper forum for initial review of challenge to tax assessment. Union Pac. Resources Co. v. State, 839 P.2d 356, 1992 Wyo. LEXIS 135 (Wyo. 1992).

Final decision. —

Annual value certification for ad valorem tax is not a final decision for purposes of § 39-11-102 .1(c); a decision is final only after the time for an audit has expired, or an audit is completed and the Wyoming Department of Revenue has assessed on the basis of the audit under Wyo. Stat. Ann. § 39-14-208(b)(v)(E), and then an appeal may be made. Bd. of County Comm'rs v. Exxon Mobil Corp., 2002 WY 151, 55 P.3d 714, 2002 Wyo. LEXIS 172 (Wyo. 2002), reh'g denied, 2002 Wyo. LEXIS 197 (Wyo. Nov. 5, 2002).

Quoted in

Amax Coal Co. v. Wyoming State Bd. of Equalization, 819 P.2d 825, 1991 Wyo. LEXIS 155 (Wyo. 1991); Gray v. Wyoming State Bd. of Equalization, 896 P.2d 1347, 1995 Wyo. LEXIS 97 (Wyo. 1995); Kerr-McGee Corp. v. Wyoming Oil & Gas Conservation Comm'n, 903 P.2d 537, 1995 Wyo. LEXIS 186 (Wyo. 1995).

Stated in

Wyoming Bd. of Equalization v. State ex rel. Basin Elec. Power Coop., 637 P.2d 248, 1981 Wyo. LEXIS 396 (Wyo. 1981)Simons v. Laramie County Sch. Dist., 741 P.2d 1116, 1987 Wyo. LEXIS 496 (Wyo. 1987); County Court Judges Ass'n v. Sidi, 752 P.2d 960 (Wyo. 1988); Town of Pine Bluffs v. Eisele, 2017 WY 117, 403 P.3d 126, 2017 Wyo. LEXIS 123 (Wyo. 2017).

Cited in

Laramie County Bd. of Equalization v. Wyoming State Bd. of Equalization, 915 P.2d 1184, 1996 Wyo. LEXIS 67 (Wyo. 1996).

Law reviews. —

For comment, “Competitive Bidding on Public Works in Wyoming: Determination of Responsibility and Preference,” see XI Land & Water L. Rev. 243 (1976).

Am. Jur. 2d, ALR and C.J.S. references. —

Estoppel of state or local government in tax matters, 21 ALR4th 573.

§ 39-11-103. Imposition.

Taxable event. The following shall apply:
1. Property subject to taxation. All property within Wyoming is subject to taxation as provided by this act except as prohibited by the United States or Wyoming constitutions or expressly exempted by W.S. 39-11-105 ;
2. Provisions for assessing tax. The board and department shall not compromise or reduce the tax liability of any person owing a tax to the state of Wyoming, except that the department for good cause, may, but is not required to, compromise and settle with the taxpayer for payment of any taxes owed to the state of Wyoming which tax liability is disputed in good faith by the taxpayer and which liability has not been settled in law. In case the department and the person owing the tax do not agree with respect to tax liability, the department shall by order, assess and levy the full amount of tax due and any person aggrieved by the assessment may appeal the decision to the board pursuant to the Wyoming Administrative Procedure Act.
Basis of tax. There are no specific applicable provisions for the basis of tax for this chapter.
Taxpayer. There are no specific applicable provisions for the taxpayer for this chapter.

History. Laws 1998, ch. 5, § 1.

Cross references. —

As to judicial review of administrative actions, see Rule 12, W.R.A.P.

Wyoming Administrative Procedure Act. —

See § 16-3-101(a), (b)(xi).

All property subject to taxation. —

The legislature affirmed its intent to make all property subject to taxation, unless prohibited by law or expressly exempted, when it passed this section. Laramie County Bd. of Equalization v. Wyoming State Bd. of Equalization, 915 P.2d 1184, 1996 Wyo. LEXIS 67 (Wyo. 1996).

Before property can be locally taxed, it must have become identified and incorporated with the general mass of property in the state. Syndicate Improvement Co. v. Bradley, 7 Wyo. 228, 51 P. 242, 1897 Wyo. LEXIS 24 (Wyo.), reh'g denied, 7 Wyo. 228, 51 P. 242, 1897 Wyo. LEXIS 23 (Wyo. 1897).

Tax levied on oil production subsequently determined to befederal property. —

See Atlantic Richfield Co. v. Board of County Comm'rs, 569 P.2d 1267, 1977 Wyo. LEXIS 318 (Wyo. 1977).

Law reviews. —

For article, “Administration of the General Property Tax in Wyoming,” see 4 Wyo. L.J. 227.

For article, “State Authority to Tax Private Interests in Federal Property,” see 13 Wyo. L.J. 229 (1958).

For article, “An Analysis of Recent Tax Proposals in Wyoming,” see III Land & Water L. Rev. 479 (1968).

Am. Jur. 2d, ALR and C.J.S. references. —

What amounts to “reasonable cause” for failure to file or delay in filing tax return, 3 ALR2d 617.

Business situs of intangibles held in trust in state other than beneficiaries domicil, 59 ALR3d 837.

Property taxation of computer software, 82 ALR3d 606.

Sale price of real property as evidence in determining value for tax assessment purposes, 89 ALR3d 1126.

Situs of tangible personal property for purposes of property taxation, 2 ALR4th 432.

Situs of aircraft, rolling stock and vessels for purposes of property taxation, 3 ALR4th 837.

§ 39-11-104. Taxation rate.

There are no specific applicable provisions for the taxation rate for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-11-105. Exemptions.

The following property is exempt from property taxation:
1. Property owned by the United States the majority of which is used primarily for a governmental purpose. The following property is not owned and used primarily for a governmental purpose:
  1. Improvements placed on federal lands by persons for private or commercial use;
  2. Improvements furnished by the federal government to employees other than enlisted and officer personnel of the armed forces as a place of residence;
  3. Improvements and equipment rented, leased, loaned or furnished by the federal government to employees or groups of employees for the purpose of operating enterprises for which there is a service or admission charge;
  4. The equity or interest of the purchaser, his heirs, executors or assigns, in any real property being purchased from the United States government under a contract of sale, the value thereof to be determined by taking the market value of the real property and deducting the amount of principal and accrued interest owing to the United States on January 1 of the year for which the property is assessed;
  5. Lands entered under any act of congress when final proof of ownership has been issued before February 1 whether or not patent for the lands has been issued.
2. Property of the state of Wyoming owned and used primarily for a governmental purpose. The following property is not owned and used primarily for a governmental purpose:
  1. Improvements placed on state lands by lessees for private or commercial use;
  2. Improvements furnished by the state to employees as a place of residence;
  3. Improvements and equipment rented, leased, loaned or furnished by the state to employees or groups of employees for the purpose of operating enterprises for which there is a service or admission charge;
  4. The equity or interest of the purchaser, his heirs, executors or assigns, in any land being purchased from the state of Wyoming under a contract of sale, the value thereof to be determined by taking the market value of the lands and deducting the amount of principal and accrued interest owing to the state of Wyoming on January 1 of the year for which the property is assessed.
3. Property owned and used by counties primarily for a governmental purpose;
4. Property of a Wyoming school district owned and used primarily for a governmental purpose excluding teacherages;
5. Property of Wyoming cities and towns owned and used primarily for a governmental purpose including:
  1. Streets and alleys and property used for the construction, reconstruction, maintenance and repair of streets and alleys;
  2. Property used to furnish sewer and water services;
  3. City or town halls, police stations and equipment, traffic control equipment, garbage collection and disposal equipment and lands and buildings used to service and repair the halls, stations or equipment;
  4. Parks, airports, auditoriums, cemeteries, golf courses, playgrounds and recreational facilities. Any charges for the use of the facilities shall not exceed the cost of operation and maintenance to qualify for the exemption;
  5. Personal property used exclusively for the care, preservation and administration of city or town property;
  6. Parking lots operated on a nonprofit basis.
6. Property of a public library used for library purposes;
7. Real property used:
  1. Exclusively for religious worship, church schools and church parsonages; or
  2. For religious education camps which are used exclusively for religious educational training, associated fellowship activities or worship and are not used for private profit nor for commercial purposes.
8. Property of a cemetery used for cemetery purposes;
9. Property of:
  1. A nonprofit organization, corporation, cooperative or association which is exclusively a water utility engaged in the production, gathering, transmission, distribution or sale of water for domestic use in Wyoming; and
  2. Any other organization, corporation, cooperative or association which is a water utility, if the property is used in the production, gathering, transmission, distribution or sale of water for domestic use in Wyoming.
10. Fire engines, stations, including land upon which located, and equipment used to extinguish fires;
11. Personal property held for personal or family use excluding mobile homes required to be titled under W.S. 31-2-501 through 31-2-508 ;
12. Inventories;
13. Vehicles subject to registration as defined by W.S. 31-4-101(a)(i) and 31-18-201(a) and registered as provided by law;
14. Vehicles owned by the United States, state of Wyoming, counties, cities, towns, school districts and municipal corporations when used primarily for a governmental purpose;
15. Snowmobiles;
16. Property of a museum or hospital district;
17. In transit property;
18. Property owned by the Wyoming community development authority excluding assessments for local improvements;
19. Property of charitable trusts, the purpose of which conforms to W.S. 4-10-406(a) and which is directly beneficial to the people of this state;
20. Property used for pollution control to the extent provided by W.S. 35-11-1103 ;
21. Repealed by Laws 2009, ch. 168, § 207.
22. Property owned by a water and sewer district;
23. Property of a water conservancy district;
24. The property of veterans to the extent provided by W.S. 39-13-105 ;
25. Property used for schools, museums, orphan asylums or hospitals to the extent they are not used for private profit. As used in this paragraph, “museum” means as defined in W.S. 34-23-101(a)(iv);
26. Property owned and used by a secret and benevolent society or association which is directly beneficial to the people of this state to the extent it is not used for private profit nor primarily for commercial purposes by the society, association or lessee thereof;
27. Property owned by a nonprofit society, foundation or association and used primarily as a community area center in which presentations in music, the arts and related fields are made in order to foster public interest and education therein, to the extent and in the proportion that receipts and revenues attributable to the above specified presentations bear to total receipts and revenues from the use and operation of the center including rentals and revenues received for the commercial use of the center not attributable to the above specified presentations;
28. Lands for mines or mining claims as prescribed by section 3, article 15, Wyoming constitution and defined by W.S. 39-11-102 (c)(viii);
29. Intangible personal property as provided by subsection (b) of this section, and except as specified in W.S. 39-13-103(b)(xi);
30. Other property as provided by law;
31. All livestock including livestock in feed lots being fed for slaughter. This exemption applies only to ad valorem taxation. Any other special tax which is levied on livestock for a particular purpose based on the assessment value established by the department of revenue is not affected by this exemption;
32. Any improvement to residential property making entrance to or common facilities within the property accessible to a handicapped person;
33. Real and personal property owned by an irrigation district created under W.S. 41-7-201 through 41-7-210 or a weed and pest control district created under W.S. 11-5-101 et seq. which is essential to the operation and maintenance of the district and which is used for no business or commercial activity unrelated to the operation and maintenance of the district;
34. Mobile machinery registered under W.S. 31-18-203 through 31-18-208 ;
35. Property owned and used by a nonprofit corporation serving persons with disabilities, mental illnesses or substance abuse problems, or operating a family violence project to the extent it is not used for private profit nor primarily for commercial purposes;
36. Real property owned by the Wyoming game and fish commission. Nothing in this exemption affects the special tax levied under W.S. 39-13-103(b)(xii);
37. Property owned by a conservation district formed pursuant to the Wyoming Conservation Districts Law, W.S. 11-16-101 through 11-16-134 ;
38. Any improvements and land amenities, including but not limited to streets, curbs, gutters, utilities, sewer or water infrastructure that may contribute to the value of the land, on real property owned by a community development organization. The amount of the exemption shall be reported by the county assessor on the abstract submitted to the state board of equalization as prescribed by W.S. 39-11-102 .1(c)(ii). This exemption shall cease to apply to improvements and land amenities on real property from and after the date the real property is sold or leased by the community development organization. As used in this paragraph, “community development organization” means a group of private citizens organized as a business entity authorized to do business in this state for the purpose of working with new, existing or expanding business for the creation of new jobs, capital investment and other economic or community development benefits throughout its community or county, which organization is authorized as a nonprofit commercially oriented organization under 26 U.S.C. section 501(c)(3) or (6). In addition, the executive head of the community development association shall certify under oath to the assessor that:
  1. The organization has no private stock and does not distribute profit to its owners or members;
  2. The organization utilizes the real property subject to this paragraph to attract new businesses to the community for the purpose of creating new jobs, capital investment and economic development;
  3. Each of the organization’s officers, directors and employees has agreed in writing that proprietary information, confidential information and any other information which has not been publicly released shall not be used in any way for business, personal or family gain; and
  4. The lease, sale or other transfer of the real property subject to this paragraph is open to potential prospects of the community development organization which will further the purposes specified in subparagraph (B) of this paragraph and is not limited to the members of the organization.
39. Property owned and used by any fraternal organization officially recognized by the University of Wyoming or any Wyoming community college to the extent it is not used for private profit nor primarily for commercial purposes by the organization;
40. Property owned and used by any senior citizens center to the extent it is not used for private profit nor primarily for commercial purposes by the center;
41. Property owned and used by a charitable society or association, if the property is not for investment purposes but rather the property is used directly for the operation of the charity and which is directly beneficial to the people of this state;
42. If a person owns two thousand four hundred dollars ($2,400.00) or less in fair market value of business property in one (1) county, the business property shall be exempt as de minimis business property. As used in this paragraph, “business property” means taxable personal property excluding any property that is exempt under W.S. 39-11-105(a)(xi) as personal property held for personal or family use.
The following shall be exempt from property taxation:
1. Goodwill if established and separately identified on a company’s books and records, or affirmed by generally accepted accounting, or appraisal, principles;
2. Any of the following intangible items:
  1. Workforce in place including its composition and terms and condition, contractual or otherwise, of its employment;
  2. Business books and records, operating systems or any other information base including lists or other information with respect to current or prospective customers;
  3. Any patent, copyright, formula, process, design, pattern, know-how, format, proprietary computer software or other similar items;
  4. Any customer-based intangible. As used in this subparagraph, “customer-based intangible” means composition of market, market share and any other value resulting from future provision of goods or services pursuant to relationships, contractual or otherwise, in the ordinary course of business with customers. In the case of a financial institution, “customer-based intangible” includes deposit base and similar items;
  5. Any supplier-based intangible. As used in this subparagraph, “supplier-based intangible” means any value resulting from future acquisitions of goods or services pursuant to relationships, contractual or otherwise, in the ordinary course of business with suppliers of goods or services to be used or sold by the taxpayer.
3. Any license, permit or other right granted by a person, or by a governmental unit or an agency or instrumentality thereof;
4. Any covenant not to compete, or other arrangement to the extent such arrangement has substantially the same effect as a covenant not to compete, entered into in connection with an acquisition directly or indirectly of an interest in a trade or business or substantial portion thereof;
5. Any franchise, trademark or trade name;
6. Any of the following intangible items:
  1. Money and cash on hand including currency, gold, silver and other coin, specie and specie legal tender as provided in W.S. 9-4-1304 , bank drafts, certified checks, cashier’s checks and virtual currencies. As used in this subparagraph, “virtual currency” means any type of digital representation of value that:
    1. Is used as a medium of exchange, unit of account or store of value; and
    2. Is not recognized as legal tender by the United States government.
  2. Money on deposit;
  3. Accounts receivable and other credits;
  4. Bonds, promissory notes, debentures and other evidences of debt;
  5. Shares of stock or other written evidence of ownership;
  6. Judgments for the payment of money;
  7. Annuities and annuity contracts.

History. Laws 1998, ch. 5, § 1; ch. 43, § 1, 2004, ch. 15, § 1; 2006, ch. 31, § 1; 2007, ch. 215, § 1; 2009, ch. 168, § 207; 2010, ch. 100, § 1; 2011, ch. 44, § 1; 2014 ch. 78, § 1, effective January 1, 2015; 2015 ch. 126, § 1, § 1, effective January 1, 2016; 2018 ch. 45, § 1, effective March 10, 2018; 2018 ch. 87, § 2, effective July 1, 2018; 2021 ch. 158, § 1, effective January 1, 2022.

The 2004 amendment, effective January 1, 2005, added (a)(xxxviii).

The 2006 amendment, effective January 1, 2007, inserted “as provided by W.S. 39-13-105(j), and” in (a)(xxix).

The 2007 amendment, in (a) substituted “subsection (b) of this section” for “W.S. 39-13-105(j)”; and added (b).

Laws 2007, ch. 215, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 8, 2007.

The 2009 amendment, effective July 1, 2009, repealed (a)(xxi), which read: “Property owned by the Black Hills Joint Power Commission.”

The 2010 amendment, effective January 1, 2011, added (a)(xxxviii).

The 2011 amendment, effective July 1, 2011, in (a)(xxv), inserted “museums,” and added the second sentence.

The 2014 amendment, effective January 1, 2015, in (a)(xix), added “the purpose of which conforms to W.S. 4-10-406(a) and which is directly beneficial to the people of this state”; in (a)(xxvi), substituted “owned and used by a secret and benevolent” for “used by a secret, benevolent and charitable,” substituted “which is directly beneficial to the people of this state” for “including any fraternal organization officially recognized by the University of Wyoming or any community college, and senior citizens centers,” deleted “or center” preceding “or leesee thereof”; and added (a)(xxxix) through (a)(xli).

The 2015 amendment, effective January 1, 2016, added the (a)(vii)(A) designation; added (a)(vii)(B); and made related changes.

The 2018 amendments. — The first 2018 amendment, by ch. 45, § 1, in (b)(vi)(A), added “and virtual currencies. As used in this subparagraph, “virtual currency” means any type of digital representation of value that” at the end; added (b)(vi)(A)(I) and (II), and made a stylistic change.

Laws 2018, ch. 45, § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 10, 2018.

The second 2018 amendment, by ch. 87, § 2, effective July 1, 2018, in (b)(vi)(A), inserted “specie and specie legal tender as provided in W.S. 9-4-1304 .”

While neither amendment gave effect to the other, both have been given effect in this section as set out above.

This section is set out as reconciled by the Wyoming legislative service office.

The 2021 amendment , effective January 1, 2022, added (a)(xlii).

Editor's notes. —

Laws 1998, ch. 43, § 1, amended W.S. 39-1-201 , which was repealed by Laws 1998, ch. 5, § 4. The amendment by ch. 43 was subsequently incorporated into this section, as enacted by Laws 1998, ch. 5, § 1.

Laws 2006, ch. 30, § 1, provides:

“(a) For the tax year 2006, the department of revenue shall exempt from property taxation the contributory fair market value of all intangible personal property attributable to Wyoming when the intangible personal property is separately identified on the taxpayer's or parent company's:

“(i) Books and records;

“(ii) Reports filed with any state or federal regulatory agency;

“(iii) Federal income tax returns; or

“(iv) Other documentation as accepted by the department.”

Conflicting legislation. —

Laws 2007, ch. 215, § 4, provides: “Any other act adopted by the Wyoming legislature during the same session in which this act is adopted shall be given precedence and shall prevail over the amendments in this act to the extent that such acts are in conflict with this act.”

I. General Consideration.
II. Specific Types of Property.
III. Procedure.

I.General Consideration.

Constitutionality. —

Judgment finding the durational residency requirement in this provision, which allowed qualified veterans to claim a property tax exemption, was constitutional was affirmed because the residency requirement did not violate equal protection or the privileges and immunities clause as it was rationally related to the legitimate governmental purpose of encouraging veterans to settle in the state for the long-term. Martin v. Bd. of Cnty. Comm'rs of Laramie Cnty, 2022 WY 21, 503 P.3d 68, 2022 Wyo. LEXIS 19 (Wyo. 2022).

Exemption not gift or donation. —

Lawful exemption from taxation is not “gift or donation by the state.” State ex rel. Bd. of Comm'rs v. Snyder, 29 Wyo. 199, 212 P. 771, 1923 Wyo. LEXIS 9 (Wyo. 1923); Harkin v. Board of Comm'rs, 30 Wyo. 455, 222 P. 35, 1924 Wyo. LEXIS 71 (Wyo. 1924).

A lawful exemption from taxation cannot be regarded as a gift or donation to or in aid of the individual, association, or corporation in whose favor the exemption is declared. Miller v. Board of County Comm'rs, 79 Wyo. 502, 337 P.2d 262, 1959 Wyo. LEXIS 18 (Wyo. 1959).

Exemption from future taxes is not a special law relinquishing indebtedness. State ex rel. Bd. of Comm'rs v. Snyder, 29 Wyo. 199, 212 P. 771, 1923 Wyo. LEXIS 9 (Wyo. 1923); Harkin v. Board of Comm'rs, 30 Wyo. 455, 222 P. 35, 1924 Wyo. LEXIS 71 (Wyo. 1924).

Services rendered by beneficiaries of exemption may be considered in determining exemption's validity. State ex rel. Bd. of Comm'rs v. Snyder, 29 Wyo. 199, 212 P. 771, 1923 Wyo. LEXIS 9 (Wyo. 1923); Harkin v. Board of Comm'rs, 30 Wyo. 455, 222 P. 35, 1924 Wyo. LEXIS 71 (Wyo. 1924).

County reimbursed for loss of revenue. —

Lawful exemption statute is not invalid because state reimburses county for loss of revenue. State ex rel. Bd. of Comm'rs v. Snyder, 29 Wyo. 199, 212 P. 771, 1923 Wyo. LEXIS 9 (Wyo. 1923); Harkin v. Board of Comm'rs, 30 Wyo. 455, 222 P. 35, 1924 Wyo. LEXIS 71 (Wyo. 1924).

Constitution limits legislature's power to exempt municipally owned property. —

The first clause of art. 15, § 12, Wyo. Const., is a limitation upon the powers of the legislature to exempt municipally owned property from taxation. City of Cheyenne v. Board of County Comm'rs, 484 P.2d 706, 1971 Wyo. LEXIS 215 (Wyo. 1971).

It can only do so when such property is “used primarily for a governmental purpose.” City of Cheyenne v. Board of County Comm'rs, 484 P.2d 706, 1971 Wyo. LEXIS 215 (Wyo. 1971); City of Cheyenne v. Sims, 521 P.2d 1347, 1974 Wyo. LEXIS 204 (Wyo. 1974).

A city-owned building leased to a private corporation in the business of modification, repair, overhaul, conditioning and testing of aircraft, aircraft parts and incidentals for the United States of America and for others was not in use for primarily governmental purposes and was not exempt from taxation by a county. City of Cheyenne v. Board of County Comm'rs, 484 P.2d 706, 1971 Wyo. LEXIS 215 (Wyo. 1971).

The city was “primarily” using the property the county wanted to partially tax for the express “governmental purpose” of a city hall even though the city collected rent or rented space to a state agency. Permitting the county to tax the secondary use of the property would impose a burden on the people of this state which the specific language of our constitution and laws prohibit. State Bd. of Equalization v. City of Lander, 882 P.2d 844, 1994 Wyo. LEXIS 113 (Wyo. 1994).

And this is question of fact, not of law or constitutionality of statute. City of Cheyenne v. Sims, 521 P.2d 1347, 1974 Wyo. LEXIS 204 (Wyo. 1974).

The mere renting of buildings to a lessee engaged in a profit-making venture is not of itself a use for nongovernmental purposes. It depends upon the circumstances. City of Cheyenne v. Board of County Comm'rs, 484 P.2d 706, 1971 Wyo. LEXIS 215 (Wyo. 1971).

Strict construction rule does not apply where policy is to exempt publicly owned property. —

Where the established policy of the state is to exempt publicly owned property, the view that provisions of the constitution and statutes must be strictly construed does not apply. City of Cheyenne v. Board of County Comm'rs, 484 P.2d 706, 1971 Wyo. LEXIS 215 (Wyo. 1971).

Nor does the view apply that taxation is the rule and exemption will not be presumed. City of Cheyenne v. Board of County Comm'rs, 484 P.2d 706, 1971 Wyo. LEXIS 215 (Wyo. 1971).

Burden is on the taxing authority to establish taxability. City of Cheyenne v. Board of County Comm'rs, 484 P.2d 706, 1971 Wyo. LEXIS 215 (Wyo. 1971).

Property is exempt where municipality acts in governmental function. —

Where a service is rendered by a municipality gratuitously and for the public welfare generally, such as lighting streets, directing traffic and lighting offices occupied by city officers, such service constitutes a governmental function, and the property of such plants to that extent is exempt from taxation. Town of Pine Bluffs v. State Bd. of Equalization, 79 Wyo. 262, 333 P.2d 700, 1958 Wyo. LEXIS 45 (Wyo. 1958), limited, State Bd. of Equalization v. City of Lander, 882 P.2d 844, 1994 Wyo. LEXIS 113 (Wyo. 1994).

List of exemptions not exclusive. —

Statutory exemptions provided for in § 39-11-105(a)(v) are not limited to those explicitly stated; the statutory use of the term “including” indicates the legislature intends to include other purposes even though not specifically enumerated. Deromedi v. Town of Thermopolis, 2002 WY 69, 45 P.3d 1150, 2002 Wyo. LEXIS 74 (Wyo. 2002).

Cited in

Board of County Comm'rs v. Laramie County Sch. Dist. No. One, 884 P.2d 946, 1994 Wyo. LEXIS 144 (Wyo. 1994); Ross v. State, 930 P.2d 965, 1996 Wyo. LEXIS 181 (Wyo. 1996); Powder River Coal Co. v. Wyo. State Bd. of Equalization, 2002 WY 5, 38 P.3d 423, 2002 Wyo. LEXIS 5 (Wyo. 2002); Town of Pine Bluffs v. Eisele, 2017 WY 117, 403 P.3d 126, 2017 Wyo. LEXIS 123 (Wyo. 2017).

Law reviews. —

For article, “State Authority to Tax Private Interests in Federal Property,” see 13 Wyo. L.J. 229 (1958).

For article, “An Analysis of Recent Tax Proposals in Wyoming,” see III Land & Water L. Rev. 479 (1968).

For case note on Lutheran Hosps. & Homes Soc'y of America v. Yepsen, 469 P.2d 409, 1970 Wyo. LEXIS 173 (Wyo. 1970), see VII Land & Water L. Rev. 717 (1972).

For comment, “Personal Liability for Directors of Nonprofit Corporations in Wyoming,” see XVIII Land & Water L. Rev. 273 (1983).

Am. Jur. 2d, ALR and C.J.S. references. —

Constitutional exemption from taxation as subject to legislative regulation respecting conditions of its assertion, 4 ALR2d 744.

Exemption from taxation of municipally owned or operated stadium, auditorium and similar property, 16 ALR2d 1376.

Tax exemption of real property as affected by time of acquisition of title by private owner entitled to exemption, 54 ALR2d 996.

Legislative power to exempt from taxation property, purposes or uses additional to those specified in constitution, 61 ALR2d 1031.

College fraternity or sorority house, 66 ALR2d 904.

Dining rooms or restaurants as within tax exemption extended to property of religious, educational, charitable or hospital organizations, 72 ALR2d 521.

Church parking lots as entitled to tax exemptions, 75 ALR2d 1106.

Blue Cross, Blue Shield or other hospital or medical service corporation, 88 ALR2d 1414.

Property of agricultural fair society or association engaged in educational activities, 89 ALR2d 1104.

Charitable, educational or religious tax exemption of property held in trust for tax-exempt organization, 94 ALR2d 626.

Garage or parking lot as within tax exemption extended to property of educational, charitable, or hospital organizations, 33 ALR3d 938.

Homes for the aged as exempt from property taxation, 37 ALR3d 565.

Receipt of pay from beneficiaries as affecting tax exemption of charitable institutions, 37 ALR3d 1191.

Tax exemption of property used by fraternal or benevolent association for clubhouse or similar purposes, 39 ALR3d 640.

Exemption of charitable or educational organization from sales or use tax, 53 ALR3d 748.

Prospective use for tax exempt purposes as entitling property to tax exemption, 54 ALR3d 9.

Availability of tax exemption to property held on lease from exempt owner, 54 ALR3d 402.

Religious organization's exemption from sales or use tax, 54 ALR3d 1204.

Exemption of parsonage or residence of minister, priest, rabbi or other church personnel, 55 ALR3d 356.

Exemption of property leased by and used for purposes of otherwise tax-exempt body, 55 ALR3d 430.

Tax exemption of property of educational body as extending to property used by personnel as living quarters, 55 ALR3d 485.

Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 ALR4th 837.

Recovery of tax paid on exempt property, 25 ALR4th 186.

What are educational institutions or schools within state property tax exemption provisions? 34 ALR4th 698.

Exemption of public golf courses from local property taxes, 41 ALR4th 963.

Exemption of nonprofit theater or concert hall from local property taxation, 42 ALR4th 614.

Property tax: effect of tax-exempt lessor's reversionary interest on valuation of nonexempt lessee's interest, 57 ALR4th 950.

Exemption from real-property taxation of residential facilities maintained by hospital for patients, staff or others, 61 ALR4th 1105.

Nursing homes as exempt from property taxation, 34 ALR5th 529.

When will income received by organization exempt from federal income tax under § 501 of Internal Revenue Code of 1954 (26 USC § 501) be deemed income from unrelated trade or business taxable under §§ 511-513 of code (26 USC §§ 511-513), 70 ALR Fed 229.

Qualification of health care entities for federal tax exemption as charitable organization under 26 USC § 501(c)(3), 134 ALR Fed 395.

II.Specific Types of Property.

Municipally owned electric light and power plant not exempt where function proprietary. —

Furnishing electric light and power to the people of a municipality through municipally owned plant is not a governmental function, but is proprietary and hence the property of such plants is not exempt from taxation. Town of Pine Bluffs v. State Bd. of Equalization, 79 Wyo. 262, 333 P.2d 700, 1958 Wyo. LEXIS 45 (Wyo. 1958), limited, State Bd. of Equalization v. City of Lander, 882 P.2d 844, 1994 Wyo. LEXIS 113 (Wyo. 1994).

Cellular companies' intangible property. —

Cellular companies were not entitled to deduct the value of intangibles because they did not provide sufficient information to allow the value of the intangibles to be determined. Airtouch Communs., Inc. v. Dep't of Revenue, 2003 WY 114, 76 P.3d 342, 2003 Wyo. LEXIS 140 (Wyo. 2003), reh'g denied, 2003 Wyo. LEXIS 157 (Wyo. Oct. 7, 2003).

Airport property. —

A “fixed base operation” is a necessary adjunct to the operation of an airport. That being true, it reasonably follows that city-owned buildings leased for use in such an operation were “used primarily for a governmental purpose” within the reach of the constitutional provision and the exemption statute. Consequently, no part of those buildings was subject to county taxation. City of Cheyenne v. Board of County Comm'rs, 484 P.2d 706, 1971 Wyo. LEXIS 215 (Wyo. 1971).

A city-owned building leased to an ambulance service, which although subsidized by both the city and county rendered a county-wide ambulance service for which it made charges to users of the service, but which made only three percent (3%) of its service calls in response to airport accidents or contemplated accidents, was not exempt from taxation by the county as municipal property which is part of an airport. City of Cheyenne v. Board of County Comm'rs, 484 P.2d 706, 1971 Wyo. LEXIS 215 (Wyo. 1971).

Property leased for profit to tax-exempt organization subject to taxation. —

The framers of the state constitution and the legislatures of the state which enacted the laws exempting property from taxation did not intend that a person whose property would ordinarily be subject to taxation should be released from bearing his share of the expense of government by simply leasing his property for a substantial rental to an association which, due to the purposes for which it was organized, is exempted from paying taxes when using property for those purposes. When a person derives income from property in such fashion he is using it for his own personal advantage and there is no valid reason why he should not pay the taxes regularly assessed to it. Commissioners of Cambria Park v. Board of County Comm'rs, 62 Wyo. 446, 174 P.2d 402, 1946 Wyo. LEXIS 14 (Wyo. 1946).

Real estate of a nonprofit corporation leased to a nonprofit religious corporation for school or religious purposes was not exempt from taxation on the ground that it was not used for “private profit” where under the lease the lessee was required to pay the taxes on the real estate amounting to $500 a year and was also required to place improvements on the real estate each year in the amount of $500 and thus the lessor gained a benefit in the amount of $1,000 a year. Commissioners of Cambria Park v. Board of County Comm'rs, 62 Wyo. 446, 174 P.2d 402, 1946 Wyo. LEXIS 14 (Wyo. 1946).

Trust property. —

Property held by the state as trustee primarily for benefit of an annuitant is not exempt from taxation. State v. Underwood, 54 Wyo. 1, 86 P.2d 707, 1939 Wyo. LEXIS 1 (Wyo. 1939).

When a trustee asserted the trustee's trusts were charitable trusts and the trusts' property was exempt from taxation, the trustee's complaint was properly dismissed under the primary jurisdiction doctrine because county assessors had primary responsibility for making such determinations pursuant to a fact intensive investigation under Department of Revenue rules. Thomas Gilcrease Found. v. Cavallaro, 2017 WY 67, 397 P.3d 166, 2017 Wyo. LEXIS 67 (Wyo. 2017).

Lodge property. —

Property of lodge rented only occasionally for the evening for social gatherings is exempt. Hardin v. Rock Springs Lodge No. 12, Hardin v. Rock Springs Lodge, A. F. & A. M., 23 Wyo. 522, 154 P. 323, 1916 Wyo. LEXIS 2 (Wyo. 1916).

Storerooms of building owned by lodge or secret society, and another building used as storeroom by tenant, are not exempt from taxation. I.O.O.F. v. Scott, 24 Wyo. 544, 163 P. 306, 1917 Wyo. LEXIS 4 (1917).

Museum. —

Tax exempt status of a proposed town museum, which would be operated by a for-profit corporation, was upheld; museums serve a governmental purpose and the economic development aspect of the museum's purpose did not alter the museum's tax exempt character pursuant to § 39-11-105(a)(v), which was to provide scientific, educational, and cultural activities in a museum. Deromedi v. Town of Thermopolis, 2002 WY 69, 45 P.3d 1150, 2002 Wyo. LEXIS 74 (Wyo. 2002).

Property affecting environmental quality. —

By including the language “pursuant to the provisions of this act,” the legislature expressly defined the property which was subject to the ad valorem tax exemption articulated in § 35-11-1103 as being property having to do with environmental quality and distinguished that property from other types of property, which were exempt from ad valorem taxation; the legislature did not limit the exemption to property required by the Department of Environmental Quality or federal environmental protection agencies. 872 P.2d 1163, 1994 Wyo. LEXIS 47 .

Retirement Residence. — Substantial evidence supported a county board of equalization's conclusion that a nonprofit retirement residence was not a charitable association under 011-000-014 Code Wyo. R. § 13(a)(ii) (2014) where the exclusivity of membership, membership fees, security deposit, monthly fees, charges for additional services, health requirements, and the fact that the residents did not own the property and had to provide their own furnishings established the use of the property as commercial. Mt. Vista Ret. Residence v. Fremont Cnty. Assessor, 2015 WY 117, 356 P.3d 269, 2015 Wyo. LEXIS 132 (Wyo. 2015).

III.Procedure.

Administrative remedies must be exhausted. —

A taxpayer who claims certain property is exempt from taxation may not secure relief by virtue of a declaratory judgment without first presenting the claim of exemption to the county assessor and county board of equalization. City of Cheyenne v. Sims, 521 P.2d 1347, 1974 Wyo. LEXIS 204 (Wyo. 1974).

Trustee's complaint for declaratory judgments that trusts were charitable trusts and tax exempt was properly dismissed because the complaint did not question the validity or construction of regulations or the construction or constitutionality of a statute, so (1) the complaint was an improper use of the Declaratory Judgments Act, and (2) the trustee did not exhaust available administrative remedies. Thomas Gilcrease Found. v. Cavallaro, 2017 WY 67, 397 P.3d 166, 2017 Wyo. LEXIS 67 (Wyo. 2017).

Function of assessor and board of commissioners. —

It is within the function of the assessor and the board of county commissioners to pass upon property exemptions. City of Cheyenne v. Sims, 521 P.2d 1347, 1974 Wyo. LEXIS 204 (Wyo. 1974).

State Board exceeded its authority. —

§ 39-11-106. Licenses; permits.

There are no specific applicable provisions for licenses and permits for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-11-107. Compliance; collection procedures.

There are no specific applicable provisions for compliance and collection procedures for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-11-108. Enforcement.

There are no specific applicable provisions for enforcement for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-11-109. Taxpayer remedies.

Interpretation requests. There are no specific applicable provisions for interpretation requests for this chapter.
Appeals. The following shall apply:
1. Any person aggrieved by any final administrative decision of the department may appeal to the board. 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;
2. Any person including the state of Wyoming aggrieved by any order issued by the board, 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 property or some part thereof is situated;
3. 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 board;
4. In any appeal to the board authorized by this section, the taxpayer may present any credible evidence, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the department. The board shall make specific findings and conclusions as to the evidence presented.
Refunds. The following shall apply:
1. As used in this subsection:
  1. “Department” means the department of health;
  2. Repealed by Laws 2008, ch. 110, § 2.
  3. “Income” includes, but is not limited to, wages, receipts from earnings including earnings from self-employment, rents, interest, dividends, annuities, trusts, pensions, alimony, support payments, public assistance payments, unemployment compensation, federal social security payments, veteran’s benefits and disability payments, native American per capita payments, or net income from any other qualified income as determined by the department;
  4. “Resident” means a person who has been a resident of Wyoming and domiciled within Wyoming for a period of not less than one (1) year and who has not claimed residency elsewhere for any purpose for the one (1) year period immediately preceding the date of application for a refund under this subsection;
  5. Repealed by Laws 2008, ch. 110, § 2.
  6. “Totally disabled” means a person eighteen (18) years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the one (1) year period immediately preceding the date of application for a refund under this subsection.
2. Wyoming residents meeting asset eligibility requirements under paragraph (vii) of this subsection who are sixty-five (65) years of age and older or who are eighteen (18) years of age and older and are totally disabled during the one (1) year period immediately preceding the date of application for a refund under this subsection and are not residents of any state funded institution, are qualified for an exemption and refund of state taxes as provided in this subsection. The application shall indicate whether the applicant has applied for or received any refund under this section, a property tax exemption under W.S. 39-13-105 , a property tax refund under W.S. 39-13-109(c)(v) or a property tax credit under W.S. 39-13-109(d) for the same calendar year. Subject to legislative appropriation for the program, a qualified single person whose actual income is less than seventeen thousand five hundred dollars ($17,500.00) shall receive eight hundred dollars ($800.00) reduced by the percentage that his actual income exceeds ten thousand dollars ($10,000.00) per year and qualified married persons, at least one (1) of whom is at least sixty-five (65) years of age or totally disabled, whose actual income is less than twenty-eight thousand five hundred dollars ($28,500.00) shall receive nine hundred dollars ($900.00) reduced by the percentage that their actual income exceeds sixteen thousand dollars ($16,000.00) per year. Until remarriage a person sixty (60) years or older once qualified through marriage remains eligible individually for single person benefits, subject to income limitations, after the death of his spouse;
3. Qualified residents shall apply to the department, or its designee, in the county of their residence, on or before the last working day in August of each year for a refund of exempted sales and use taxes, certifying age, residency, disability, if any, marital status, assets and income under oath on forms prescribed by the department. Each application shall be submitted under oath by the applicant and shall be accompanied by a copy of the applicant’s federal income tax return for the previous calendar year or a statement under oath that the applicant was not required to file a return for the previous calendar year. The department shall issue upon request to each qualified applicant a receipt acknowledging the filing of a completed application;
4. Warrants for tax refunds shall be mailed by the department to qualified recipients by December 20 following the application date of the last working day in August. The department shall enclose a letter of transmittal with each warrant explaining how the refund was computed on the basis of the applicant’s income, enclosing a chart which shows sources of income to the state general fund and an explanation indicating that each payment represents an allowance for sales and use tax refund, property tax refund and a refund for utility or energy costs;
5. Warrants are issued to senior citizens and disabled persons as a refund and partial exemption of taxes paid under the sales and use taxes, property tax relief and utility or energy cost relief. Refunds are payable from the general fund;
6. The department of health shall promulgate rules and regulations to carry out the provisions of this subsection;
7. No applicant is entitled to a refund under this subsection unless the person has total household assets as defined by the department of health through rules and regulations of not to exceed twenty-five thousand dollars ($25,000.00) per adult member of the household as adjusted annually by the state average Wyoming cost-of-living index published by the economic analysis division of the department of administration and information. In determining assets, the following property is exempt:
  1. The structure and lands occupied as the applicant’s primary residence;
  2. Household furnishings and personal belongings;
  3. One (1) personal motor vehicle per adult in the household;
  4. Assets held under a bona fide pension plan or individual retirement account (IRA);
  5. The cash value of any life insurance policies held.
8. Any refund provided by this subsection shall be reduced by the dollar amount received by the applicant for the preceding calendar year from any exemption under W.S. 39-13-105 , any homeowner’s tax credit under W.S. 39-13-109(d)(i) or any tax refund under W.S. 39-13-109(c)(v). Refunds provided by this subsection shall be calculated and may be reduced based upon legislative appropriation for the program in accordance with the following:
  1. The department shall multiply the amount authorized under paragraph (ii) of this subsection by a fraction, the numerator of which for odd numbered fiscal years is equal to one-half (1/2) of the legislative appropriation for the biennial budget period and for even numbered fiscal years is equal to the remaining legislative appropriation for the program for the biennial budget period, and the denominator of which is equal to the total refunds to qualifying recipients under this subsection for the current fiscal year. In no event shall the refund be greater than the amounts specified in paragraph (ii) of this subsection.
Credits. There are no specific applicable provisions for credits for this chapter.
Redemption. There are no specific applicable provisions for redemption for this chapter.
Escrow. The following shall apply:
1. If 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 state treasurer 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 state 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 state an amount in excess of the protested amount under appeal, the excess shall be distributed as provided by law;
2. “Taxes” for purposes of this provision include any taxes imposed under this act which are paid to the state but shall not include any tax paid pursuant to W.S. 39-13-111 ;
3. This provision does not enlarge or curtail the ability of a taxpayer to appeal any department of revenue decision as otherwise provided for under this act including W.S. 39-11-102 .1(c) or 39-15-109(b).

History. Laws 1998, ch. 5, § 1; 1999, ch. 112, § 1; 2006, ch. 80, § 1; 2008, ch. 110, §§ 1, 2; 2009, ch. 48, § 1, ch. 169, § 1; 2010, ch. 82, § 1; 2011, ch. 127, § 1; 2012, ch. 98, § 1; 2013 ch. 176, § 1, effective July 1, 2013; 2015 ch. 20, § 1, effective February 25, 2015.

The 2006 amendment, rewrote (c), inserting the second sentence in (c)(ii) and changing dollar amounts in (ii) and (vii).

Laws 2006, ch. 80, § 3, makes the act effective upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 23, 2006.

The 2008 amendment, effective July 1, 2008, rewrote (c)(ii) to revise dollar amounts, repealed (c)(i)(B) which defined “equity value,” repealed (c)(i)(E) which defined “resource,” added (c)(vii)(D), (E), and (viii).

The 2009 amendments. —

The first 2009 amendment, by Laws 2009, ch. 48, § 1, added (b)(iv).

Laws 2009, ch. 48, § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, § 8, of the Wyo. Const. Approved February 26, 2009.

The second 2009 amendment, by Laws 2009, ch. 169, § 1, substituted “W.S. 39-13-109(c)(iv)” for “W.S. 39-13-109(c)(iii)” in (c)(viii).

Laws 2009, ch. 169, § 5(b), makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 11, 2009.

While neither amendment gave effect to the other, both have been given effect in this section as set out above.

The 2010 amendment, made stylistic change.

Laws 2010, ch. 82, § 6, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 9, 2010.

The 2011 amendment, in (b)(iv), added the last sentence.

Laws 2011, ch. 127 § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 2, 2011.

The 2012 amendment, substituted “W.S. 39-13-109(c)(iv)” for “W.S. 39-13-109(c)(iii)” in (c)(ii).

Laws 2012, ch. 98 § 4, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 15, 2012.

The 2013 amendment, effective July 1, 2013, in (c)(ii) inserted “Subject to legislative appropriation for the program,” preceding “qualified single person”; in (c)(viii) added the last sentence and added (c)(iii)(A).

The 2015 amendment substituted “39-13-109(c)(v)” for “39-13-109(c)(iv)” in (c)(ii) and the introductory language of (c)(viii).

Laws 2015, ch. 20, § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved February 25, 2015.

Editor's notes. —

Laws 2013, ch. 176, § 3, directs: “This act shall be given precedence and shall prevail over any other act enacted into law during the same session in which this act is enacted to the extent that any other act is in conflict with amendments made by this act.”

There is no subparagraph (c)(viii)(B) in this section as it appears in the printed acts.

Appropriations. —

Laws 2006, ch. 80, § 2, provides: “There is appropriated from the general fund to the department of health for purposes of this act, seven million five hundred thousand dollars ($7,500,000.00). Notwithstanding W.S. 9 4 207 funds appropriated under this section shall not revert on June 30, 2006, but shall remain available for the fiscal biennium commencing July 1, 2006.”

Laws 2008, ch. 110, § 3, provides: “Two million three hundred thousand dollars ($2,300,000.00) of the funds appropriated by 2004 Wyoming Session Laws, Chapter 121, Section 4, shall not revert and are hereby reappropriated to the department of health for the purposes of this act. Of this appropriation, up to eighty thousand dollars ($80,000.00) may be used to administer the provision of this act. This appropriation shall be for the period beginning with the effective date of this act and ending June 30, 2010. This appropriation shall be included in the department's standard budget for the 2011-2012 biennium.”

Prevailing clause. —

Laws 2013, ch. 176, § 2, directs: “This act shall be given precedence and shall prevail over any other act enacted into law during the same session in which this act is enacted to the extent that any other act is in conflict with amendments made by this act.”

Statute not to be applied retroactively. —

Where the Wyoming Department of Revenue (DOR) changed the allocation of a company's oil production from a production unit for 1980 through 1988 between one county and intervenor county, Wyo. Stat. Ann. §§ 39-13-103(b)(xv), 39-14-107(a)(iii), 39-14-207(a)(iv), 39-14-307(a)(iii), 39-14-407(a)(iii), 39-14-507(a)(iii), 39-14-607(a)(iii), and 39-14-707(a)(iii) did not apply retroactively because there was substantial evidence that the events triggering the dispute in this case occurred prior to the enactment of former Wyo. Stat. § 39-2-201(j) in that the production, the discovery of the mis-allocation and the notice of the mis-allocation all occurred prior to the enactment and effective date of § 39-2-201(j). BP Am. Prod. Co. v. Dep't of Revenue, 2006 WY 27, 130 P.3d 438, 2006 Wyo. LEXIS 29 (Wyo. 2006).

Board may not usurp valuation function assigned to department. —

Board of equalization not a proper party to appeal from its own order. —

Property located in multiple jurisdictions. —

The specific provision of § 39-11-109(b)(ii), which addresses tax appeals from the board of equalization, controls over the general administrative appeals provision of § 16-3-114(a) and, therefore, proper filing of appeals from the board of equalization should be made to the district court of the county in which the property, or some part thereof, is located; there is no need for duplicative filings when property is located in multiple jurisdictions, and one jurisdiction will provide adequate access for judicial review. State v. Buggy Bath Unlimited, Inc., 2001 WY 27, 18 P.3d 1182, 2001 Wyo. LEXIS 33 (Wyo. 2001).

§ 39-11-110. Statute of limitations.

There are no specific applicable provisions for a statute of limitations for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-11-111. Distribution.

All revenue received and collected by the department shall be transferred to the state treasurer, who shall credit the proper accounts.

History. Laws 1998, ch. 5, § 1.

Chapter 12 Income Tax

Am. Jur. 2d, ALR and C.J.S. references. —

71 Am. Jur. 2d State and Local Taxation §§ 382 to 545.

47A C.J.S. Internal Revenue §§ 12 to 493; 85 C.J.S. Taxation §§ 1693 to 1782.

§ 39-12-101. Preemption by state.

The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income and no county, city, town or other political subdivision shall have the right to impose, levy or collect such taxes.

History. Laws 1998, ch. 5, § 1.

Cross references. —

As to full credit for sales, use and ad valorem taxes paid against income tax liability, see art. 15, § 18, Wyo. Const.

Am. Jur. 2d, ALR and C.J.S. references. —

Divorce and separation: consideration of tax consequences in distribution of marital property, 9 ALR5th 568.

Construction and application of 26 USC § 6701 imposing civil penalties on persons aiding and abetting understatement of tax liability, 114 ALR Fed 377.

Who is an “income tax return preparer” under 26 USC § 7701(a)(36), 132 ALR Fed 265.

Chapter 13 Ad Valorem Taxation

Editor's notes. —

Laws 2006, ch. 100, § 1, creates a task force for the study of property tax classifications for industrial and commercial property and their relation to the communication industry and provides requirements.

Cross references. —

As to assessment of lands and improvements thereon, see art. 15, § 1, Wyo. Const.

As to assessment of coal lands for taxation, see art. 15, § 2, Wyo. Const.

As to required uniformity of assessment, see art. 15, § 11, Wyo. Const.

Am. Jur. 2d, ALR and C.J.S. references. —

70C Am. Jur. 2d Special or Local Assessments, § 1 et seq; 71 Am. Jur. 2d State and Local Taxation §§ 130 to 157.

Method of calculating value of stock of goods or the like for purposes of tangible personal property tax, 66 ALR2d 833.

Domicile for state tax purposes of wife living apart from husband, 82 ALR3d 1274.

Situs of tangible personal property for purposes of property taxation, 2 ALR4th 432.

84 C.J.S. Taxation §§ 79 to 260.

§ 39-13-101. Definitions.

As used in this article:
1. “Ad valorem” means according to value;
2. “Ad valorem tax” means a property tax based on the assessed value of the property;
3. “Agricultural land,” as used in W.S. 39-13-103(b)(x), means land which meets the requirements of W.S. 39-13-103(b)(x) for the purpose of tax assessment;
4. “Deed” means a conveyance of real property, in writing signed by the grantor, whereby the interest held by the grantor to real property is transferred from one to another;
5. “Tax deed” means the conveyance given upon a sale of real property for nonpayment of ad valorem taxes;
6. “Telecommunications companies” means and includes any person engaged in the furnishing of telecommunications service;
7. “Telecommunications service” means the offering of transmission for hire of telecommunications between or among points specified by the user, of information of the user’s choosing without change in the content of the information as sent and received by means of telecommunications facilities, including switching facilities, using wire, cable, microwave, radio wave, light wave or a combination of those or similar media. The term shall include all types of telecommunications transmission such as telephone service, telegraph service, cellular, wireless or satellite. The term shall not include assets used for television or radio programming broadcast over airwaves for public consumption, cable or satellite television offered for public consumption or telephone answering service and one-way paging or beeper service;
8. “Agricultural purpose,” as used in W.S. 39-13-103(b)(x), means the following land uses when conducted consistent with the land’s capability to produce or when supporting the land’s capability to produce:
  1. Cultivation of the soil for production of crops; or
  2. Production of timber products or grasses for forage; or
  3. Rearing, feeding, grazing or management of livestock; or
  4. Land used for a farmstead structure.
9. “Electronic” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities;
10. “Land used for a farmstead structure” means land that underlies and that supports the use of a barn, shop, shed, granary, corral or other structure if the structure:
  1. Is used to support an agricultural purpose specified in subparagraphs (viii)(A) through (C) of this subsection;
  2. Is not a structure built for human habitation or actually used for human habitation;
  3. Is not attached to a structure built for human habitation or actually used for human habitation; and
  4. Is built upon land used for the agricultural purpose supported by the structure.

History. Laws 1998, ch. 5, § 1; 1999, ch. 59, § 1; 2001, ch. 206, § 1; 2002 Sp. Sess., ch. 92, § 1; 2016 ch. 77, § 1, effective January 1, 2017; 2017 ch. 142, § 1, effective July 1, 2017.

The 2016 amendment, effective January 1, 2017, added (a)(ix).

The 2017 amendment , effective July 1, 2017, in the introductory language of (a)(viii), inserted “or when supporting the land’s capability to produce; added (a)(viii)(D), and made a related change; and added (a)(x).

Editor's notes. —

There is no subsection (b) in this section as it appears in the printed acts.

Library references. —

American Law of Mining, 2nd Edition § 193.03 (Matthew Bender).

§ 39-13-102. Administration; confidentiality.

and (b) Repealed by Laws 2017, ch. 26, § 2.
The board of county commissioners of each county constitutes the county board of equalization. The county board shall meet at the office of the county commissioners at such times as necessary to perform its statutory duties, but no earlier than the fourth Tuesday in April to consider current year assessments. The county clerk shall act as clerk of the county board. The county assessor or his designee shall attend all meetings to explain or defend the assessments. The county board of equalization shall:
1. and (ii) Repealed by Laws 2017, ch. 26, § 2.
2. Approve any corrected assessment or any valuation change contained in the assessment roll;
3. Hear and determine the complaint of any person relative to any property assessment or value as returned by the county assessor subject to W.S. 39-13-109(b)(i). The county board of equalization may request that a case be certified directly to the state board of equalization as provided in W.S. 39-11-102 .1(c). If the case involves property that may subject the county to tax liability, the county board of equalization shall certify the case directly to the state board of equalization and the board of county commissioners shall have standing to appeal any decision made by the state board of equalization regarding the property;
4. Decide all protests heard and provide the protestant with a written decision no later than October 1.
The county board of equalization has no power to and shall not set tax policy nor engage in any administrative duties concerning assessments which are delegated to the board, the department or the county assessor.
Not later than June 1, the county assessor shall make an abstract of the assessment roll containing the quantity and value of each class of property assessed for taxation and transmit the abstract to the board and provide a copy to the county board of equalization. The board shall immediately forward copies of the abstracts to the department and ask for any recommendations.
Any person whose property assessment has been increased by an equalization order shall be notified of the increase by the county assessor. Any person wishing to review an assessment of his property may contact the county assessor.
On or before the first Monday of August, the board of county commissioners shall by order entered of record levy the requisite taxes for the year. On or before the third Monday in August the county assessor shall compute the taxes from the corrected valuations as corrected by the state board and entered by the county assessor in the column of corrected valuations. The county assessor shall deliver the tax list and his warrant for the collection of the taxes to the county treasurer setting forth the assessment roll, with the taxes extended, containing in tabular form and alphabetical order the names of persons in whose names property has been listed in the county, with the classes of property and the value, total amount of taxes and column of numbers and values and total taxes footed commanding the treasurer to collect the taxes. At the end of the tax list and warrant, the county assessor shall prorate the total taxes levied to the several funds.
The county treasurer upon receiving the tax list and warrant shall immediately proceed to collect the taxes levied for the current year and taxes remaining unpaid from preceding years.
The county assessor may authorize changes in the assessment roll or tax list at any time to correct errors in the name of a person taxed or to enter omitted property and its assessed value.
On or before September 1, county assessors shall certify the exemptions granted pursuant to W.S. 39-11-105(a)(xxiv) to the department. On or before October 1 the state treasurer out of funds appropriated for that purpose shall reimburse each county treasurer for the amount of taxes which would have been collected if the property was not exempt. The county treasurer shall distribute the revenue to each governmental entity in the actual amount of taxes lost due to the exemption.
The department shall annually value and assess the following property at its fair market value for taxation:
1. The gross product of all mines and mining claims;
2. Property of pipeline companies;
3. Property of electric utilities;
4. Property of railroad companies;
5. Property of rail car companies;
6. Property of telecommunications companies;
7. Property of other public utilities;
8. Leased property consisting of warehouses, storage facilities and office structures and any other property that is in support of or which is used or held for use for the activities listed in this subsection. If leased property is assessed to the lessee it shall not be assessed to the property owner;
9. Property of cable or satellite television companies;
10. Property of airline companies used for the public transportation of passengers or property for hire.
Following determination of the fair market value of property the department shall notify the taxpayer by mail or, if offered by the department and upon request of the taxpayer, by electronic transmission of the assessed value. The person assessed may file written objections to the assessment with the board within thirty (30) days of the date of postmark or the date of electronic transmission, whichever is earlier, and appear before the board at a time specified by the board. For purposes of this subsection, if a written objection is mailed or sent by electronic transmission by the person assessed, it shall be deemed timely filed if it is postmarked or transmitted not later than thirty (30) days after the mailing or electronic transmission of the notification of the assessed value. The person assessed shall also file a copy of the written objections with the county treasurer of the county in which the property 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.
Annually, on or before the dates hereafter indicated, 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 in which the property is located, to be entered upon the assessment rolls of the county:
1. June 1, mines and mining claims, pipeline companies, electric utilities and other public utilities;
2. First Monday in June, telephone and telegraph companies;
3. First Monday in July, railroad companies.
Any governmental entity with authority to levy or require the levy of property taxes which is formed or organized or which changes its geographical boundaries shall cause one (1) copy of the legal description which is contained within the document authorizing formation or modification of boundaries and one (1) copy of an official map designating the geographical boundaries as formed or changed to be filed with the department and with the county clerk and county assessor in the county or counties within which the entity is located within ten (10) days after the effective date of the formation, and annually, by a date determined by the department, if the governmental entity levies or requires the levy of taxes and has changes to its geographical boundaries by annexation, enlargement, merger, consolidation, exclusion or dissolution. Failure to file the required documents within the required time relieves the county assessor and the department from responsibility of modifying the assessment roll to reflect the property in the new entity or changed boundary area.
Confidentiality. The following shall apply:
1. 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. 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 law;
2. 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 chapter, except:
  1. Information filed with the department may be released to the governor or his designee, members of the state board of equalization, to the commissioners and employees of the public service commission, to employees of the department of audit, the department of revenue, the consensus revenue estimating group and to the attorney general. Information filed with the county assessor may be released to the county board of equalization, the department of revenue and the department of audit;
  2. Upon prior notice to the taxpayer, information filed with the department 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;
  3. Information concerning taxpayer’s valuation and assessment shall be made available on a confidential basis to the county board of equalization and the state board of equalization when the information is pertinent to an appeal before either board;
  4. Any other use authorized by law;
  5. An itemized list of the taxpayer’s taxable tangible personal property provided to the assessor pursuant to W.S. 39-13-107(a)(i) may be disclosed to a new owner of property that is the subject of the taxpayer’s returns or return information upon a transfer of that taxable tangible personal property to the new owner.
3. Any person receiving information pursuant to paragraph (ii) of this subsection shall sign an agreement with the department to keep the information confidential;
4. The taxable value of the taxpayer’s property is not confidential and may be released without qualification;
5. Any person who negligently violates the provisions of 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 the provisions of 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.

History. Laws 1998, ch. 5, § 1; 1999, ch. 122, § 1; 2001, ch. 206, § 1; 2003, ch. 27, § 1; ch. 202, § 1; 2005, ch. 108, § 2; 2007, ch. 4, § 1; 2008, ch. 22, § 1; 2014 ch. 106, § 1, effective January 1, 2015; 2015 ch. 21, § 1, effective February 25, 2015; 2016 ch. 77, § 1, effective January 1, 2017; 2017 ch. 25, § 1, effective July 1, 2017; 2017 ch. 26, §§ 1, 2, effective July 1, 2017; 2020 ch. 44, § 1, effective July 1, 2020; 2020 ch. 147, § 1, effective July 1, 2020; 2022 ch. 21, § 1, effective July 1, 2022.

Cross references. —

As to county assessors generally, see § 18-3-201 et seq.

The 2005 amendment , in (p) substituted “levy or require the levy of” for “levy,” substituted “governmental entity” for “special district,” and inserted “annexation.”

Laws 2005, ch. 108, § 4, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved February 24, 2005.

The 2007 amendment, effective January 1, 2008, added (m)(ix).

The 2008 amendment, effective July 1, 2008, substituted “the governmental entity levies or requires the levy of taxes and” for “a governmental entity” in (p).

The 2014 amendment, effective January 1, 2015, in (c)(v), substituted “October 1” for “the first Monday in August”; and in (f), deleted “The county assessor shall notify” at the beginning of the first sentence, inserted “shall be notified,” added “by the county assessor” at the end; and added the last sentence.

The 2015 amendment added (m)(x).

Laws 2015, ch. 21, § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved February 25, 2015.

The 2016 amendment, effective January 1, 2017, in (n), inserted “or, if offered by the department and upon request of the taxpayer, by electronic transmission” in the first sentence and “or the date of electronic transmission, whichever is earlier” in the second sentence.

The 2017 amendments. — The first 2017 amendment, by ch. 25, § 1, effective July 1, 2017, in (c)(iv) added the second sentence.

The second 2017 amendment, by ch. 26, § 1, effective July 1, 2017, in (c)(iii) rewrote the section text, which formerly read: “Correct any assessment or valuation contained in and complete the assessment roll”; in (e) deleted the beginning of the first sentence, which formerly read: “Immediately after the assessment roll is corrected by the county board of equalization and,” at the end of the first sentence added “and provide a copy to the county board of equalization”, and deleted the end of the last sentence, which formerly read: “with respect to equalization of values”; in (f) in the first sentence, substituted “an equalization order” for “the county board of equalization”, in the last sentence substituted “may” for “shall”, and deleted “not later than thirty (30) days after the date of the assessment schedule”; and made related changes.

The third 2017 amendment, by ch. 26, § 2, effective July 1, 2017, repealed former (a), (b), and (c)(i) and (c)(ii).

While no amendment gave effect to the others, all have been given effect in this section as set out above.

The 2020 amendments. — The first 2020 amendment, by ch. 44, § 1, effective July 1, 2020, added (q)(ii)(E).

The second 2020 amendment, by ch. 147, § 1, effective July 1, 2020, in (c)(iv) added the last sentence.

While neither amendment gave effect to the other, both have been given effect in this section as set out above.

The 2022 amendment, effective July 1, 2022, added the third sentence in (n).

Editor's notes. —

There is no subsection (i) or (l) in this section as it appears on the printed act.

Purpose of act. —

Task force. —

Laws 2005, ch. 64, § 1, creates the intangible property task force to study the taxation of intangible property for property taxation purposes. The task force is to consist of seven members. The task force is to: (1) address the benefits and costs and the related policy implication of taxing or not taxing intangible property; (2) determine the historic taxation or exemption of intangible property in all of the ad valorem tax classes and the impact of recent Wyoming Supreme Court decisions relating to the taxation or exemption of intangible property in all of the ad valorem tax classes and consider any proposals for changes; (3) determine what intangibles, if any, are to be exempt from taxation; (4) study the composition of the current ad valorem tax classification of industrial and commercial properties, and any proposals for changes; (5) study the department's methodology for assessment and valuation for state assessed properties, and any proposals for changes; and (6) determine any impacts that methodologies for valuation and assessment of property may have on competition and on uniformity and any proposals for changes. The task force is to report its findings, including any recommendations for statutory changes, to the governor and the joint revenue interim committee not later than December 15, 2005.

Laws 2005, ch. 64, § 2, appropriates $50,000, or so much thereof as is necessary, from the general fund to the legislative service office for the purposes of the act.

Laws 2005, ch. 64, § 3, makes the act is effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved February 18, 2005.

Local assessments. —

Statute which required auditor to furnish board of equalization list for assessment of railroad and telegraph property, and required board to value and assess such property, withdrew duty of assessing fractional parts of companies' property from local assessors. Union P. R. Co. v. Cheyenne, 113 U.S. 516, 5 S. Ct. 601, 28 L. Ed. 1098, 1885 U.S. LEXIS 1700 (U.S. 1885) (decided under prior law).

Cellular companies subject to assessment as telephone companies. —

Cellular companies are subject to state tax assessment as telephone companies; the similarity in function between the service provided by wireline or traditional telephone companies and cellular companies indicates that they both provide telephone service. Airtouch Communs., Inc. v. Dep't of Revenue, 2003 WY 114, 76 P.3d 342, 2003 Wyo. LEXIS 140 (Wyo. 2003), reh'g denied, 2003 Wyo. LEXIS 157 (Wyo. Oct. 7, 2003).

Discretion of department. —

The weight to be given factors in the unit system or to items otherwise to be valued in arriving at valuation of the whole is a matter exclusively within the discretion of the board (now department), and when that discretion is exercised without impropriety, the district court could not, and the supreme court will not, disturb it. Chicago, B. & Q. R.R. v. Bruch, 400 P.2d 494, 1965 Wyo. LEXIS 128 (Wyo. 1965).

Refusal to accept returns not proof of failure to consider them. —

That the board (now department) would not accept returns or statements either in the amounts shown therein or in their bearing upon the ultimate valuation established for tax purposes is not proof that they were not considered. Chicago, B. & Q. R.R. v. Bruch, 400 P.2d 494, 1965 Wyo. LEXIS 128 (Wyo. 1965).

Overvaluation by state tax officials resulting from error of judgment will not support claim of discrimination, but there must be something equivalent to fraudulent purpose or intent to disregard fundamental principle of uniformity before collection of part of tax will be enjoined. Rowley v. Chicago & N. R. Co., 293 U.S. 102, 55 S. Ct. 55, 79 L. Ed. 222, 1934 U.S. LEXIS 8 (U.S.), reh'g denied, 293 U.S. 632, 55 S. Ct. 211, 79 L. Ed. 717, 1934 U.S. LEXIS 441 (U.S. 1934).

Opportunity to object. —

Levy of tax before owner of property has had an opportunity to object to the assessment is invalid. Hecht v. Boughton, 2 Wyo. 385, 1881 Wyo. LEXIS 1 (Wyo. 1881), writ of error dismissed, 105 U.S. 235, 26 L. Ed. 1018, 1881 U.S. LEXIS 2110 (U.S. 1882).

Included within type of hearing contemplated under prior similar section were the right to notice, the right to cross-examine witnesses, the right to appear with counsel and the right to a written statement containing the board's (now department's) findings of fact and conclusions of law. Wyoming Bd. of Equalization v. State, 637 P.2d 248, 1981 Wyo. LEXIS 396 (Wyo. 1981).

Protest not required within 30 days. —

The procedure articulated in this section is designed to permit the taxpayer to challenge an erroneous assessment prior to paying the tax and is useful only when the taxpayer has information at its disposal to demonstrate error. It is impossible for a taxpayer to protest a tax at a time when it has no knowledge nor is it chargeable with knowledge that the amount of the tax is erroneous. Amoco Prod. Co. v. Board of Comm'rs, 876 P.2d 989, 1994 Wyo. LEXIS 83 (Wyo. 1994).

Interest assessed from date tax delinquent. —

When a taxpayer undervalues its oil and gas gross production, the underpaid ad valorem tax is delinquent on the date it should have been paid, not on the later date of notification and demand. Assessing interest only from the date of notification and demand would permit the taxpayer to undervalue gross production without risk of penalty and would allow the taxpayer the free use of the unpaid tax dollars. Kunard v. Enron Oil & Gas Co., 869 P.2d 132, 1994 Wyo. LEXIS 22 (Wyo. 1994).

Equipment necessary for marketable product production. —

Although § 35-11-1103 exempts pollution control devices from taxation, there is no evidence of an intent by the legislature to exempt equipment which is necessary to produce a marketable final product, even if that final product pollutes less when consumed by an end-user and even if environmental regulations require the modification to the final product. Laramie County Bd. of Equalization v. Wyoming State Bd. of Equalization, 915 P.2d 1184, 1996 Wyo. LEXIS 67 (Wyo. 1996).

Requirements of valuation. —

While there may be different valuations for different property, the method or system used must lead to a fair value, and the properties must be assessed at a uniform rate. Hillard v. Big Horn Coal Co., 549 P.2d 293, 1976 Wyo. LEXIS 185 (Wyo. 1976).

“Market value” defined. —

The “market value” is not cost but the price which would be paid upon a sale between a willing seller and a willing buyer. C F & I Steel Corp. v. State Bd. of Equalization, 492 P.2d 529, 1972 Wyo. LEXIS 215 (Wyo. 1972).

Where property has no market value, value must be ascertained as nearly as possible by considering facts which would have weight between persons bargaining for the property. C F & I Steel Corp. v. State Bd. of Equalization, 492 P.2d 529, 1972 Wyo. LEXIS 215 (Wyo. 1972).

Cost-of-production technique recognized method of appraisal. —

While the supreme court has not considered directly a cost-of-production technique as a recognized method of appraisal it does appear to be an acceptable method of determining fair market value where there is no sale of personal property. Appeal of Monolith Portland Midwest Co., 574 P.2d 757, 1978 Wyo. LEXIS 265 (Wyo. 1978).

But hypothetical costs cannot be included. —

In pursuing a cost-of-production technique for appraisal of the value of the product of a mine, the department of revenue and taxation and the board of equalization cannot include hypothetical costs. Appeal of Monolith Portland Midwest Co., 574 P.2d 757, 1978 Wyo. LEXIS 265 (Wyo. 1978).

Only actual costs may be utilized in the formula when a cost-appraisal technique is applied for purposes of fixing the value according to this section. Appeal of Monolith Portland Midwest Co., 574 P.2d 757, 1978 Wyo. LEXIS 265 (Wyo. 1978).

All factors related to value are to be considered, and this requirement must be limited in terms of time. Hillard v. Big Horn Coal Co., 549 P.2d 293, 1976 Wyo. LEXIS 185 (Wyo. 1976).

Element of profit. —

One of the facts which would have weight as to the seller would be an element of profit. C F & I Steel Corp. v. State Bd. of Equalization, 492 P.2d 529, 1972 Wyo. LEXIS 215 (Wyo. 1972).

The value of personal property includes the usual and reasonable profit to a mine operator. C F & I Steel Corp. v. State Bd. of Equalization, 492 P.2d 529, 1972 Wyo. LEXIS 215 (Wyo. 1972); Hillard v. Big Horn Coal Co., 549 P.2d 293, 1976 Wyo. LEXIS 185 (Wyo. 1976).

Section clear and unambiguous in context of severance and ad valorem taxes. —

The statutory language of this section is clear and unambiguous; the terms are not vague or uncertain and they are not subject to various meanings in the context of a severance and ad valorem tax statute such as this section. Chevron U.S.A. v. State, 918 P.2d 980, 1996 Wyo. LEXIS 90 (Wyo. 1996), reh'g denied, 1996 Wyo. LEXIS 108 (Wyo. July 16, 1996).

Factor of cost. —

Cost is one of several factors which may be shown as an aid and guide to the court's evaluation of the proof of market value. C F & I Steel Corp. v. State Bd. of Equalization, 492 P.2d 529, 1972 Wyo. LEXIS 215 (Wyo. 1972).

Name of owner required. —

Requirement that assessment roll shall specify name of individual or corporation to whom property shall be taxable means owner. Electrolytic Copper Co. v. Rambler Consol. Mines Corp., 34 Wyo. 304, 243 P. 126, 1926 Wyo. LEXIS 40 (Wyo. 1926), overruled, Goodrich v. Stobbe, 908 P.2d 416, 1995 Wyo. LEXIS 226 (Wyo. 1995).

Assessment and tax sale of mining claims were void where property was not assessed in the name of the record owner. Tibbals v. Board of County Comm'rs, 74 Wyo. 232, 286 P.2d 598, 1955 Wyo. LEXIS 31 (Wyo. 1955).

Tax sale may be void for want of sufficient description of property. Electrolytic Copper Co. v. Rambler Consol. Mines Corp., 34 Wyo. 304, 243 P. 126, 1926 Wyo. LEXIS 40 (Wyo. 1926), overruled, Goodrich v. Stobbe, 908 P.2d 416, 1995 Wyo. LEXIS 226 (Wyo. 1995).

Who may assess. —

Assessor must make assessment and where he fails to make it, county clerk and county commissioners who afterwards made it, acted without authority of law and tax could not be collected. Union Pac. R.R. v. Donnellan, 2 Wyo. 478, 1882 Wyo. LEXIS 5 (Wyo. 1882).

Completion of assessment roll. —

County assessment roll is not to be sent to state board of equalization until county board has completed all adjustments at its July meeting, and the roll is not complete or final, so as to authorize tax levy, until acted upon by state board. Baker v. Paxton, 29 Wyo. 500, 215 P. 257, 1923 Wyo. LEXIS 27 (Wyo. 1923).

Correcting assessment roll. —

This section does not require the board to hear evidence, as a condition precedent to correcting the assessment roll, but it may act on the personal knowledge of its members, or on information gained by them from any source at their command. Ricketts v. Crewdson, 13 Wyo. 284, 79 P. 1042, 1905 Wyo. LEXIS 8 (Wyo.), reh'g denied, 13 Wyo. 284, 79 P. 1042, 1905 Wyo. LEXIS 9 (Wyo. 1905).

Reassessment protested in first statutorily provided occasion. —

Protest notice, signed by officer of corporation rather than attorney, is proper. In re Appeal of Paradise Valley Country Club, 748 P.2d 298, 1988 Wyo. LEXIS 6 (Wyo. 1988).

With regard to sufficiency of execution of tax protest petition, “under oath” will not be differentiated from “acknowledgement” before a notary public, unless objection is taken by the governmental agency in order to afford an opportunity for reexecution by the complaining taxpayer. In re Appeal of Paradise Valley Country Club, 748 P.2d 298, 1988 Wyo. LEXIS 6 (Wyo. 1988).

Revision by court of overassessment. —

A mere excessive assessment and over-valuation of property within the county by the board cannot be revised by the courts in the absence of a showing that the action of the board was fraudulent. Ricketts v. Crewdson, 13 Wyo. 284, 79 P. 1042, 1905 Wyo. LEXIS 8 (Wyo.), reh'g denied, 13 Wyo. 284, 79 P. 1042, 1905 Wyo. LEXIS 9 (Wyo. 1905).

Presumption of equalization. —

It must be presumed that when county assessment roll is laid before state board of equalization, valuations of various owners have been fully equalized as between themselves. Bunten v. Rock Springs Grazing Ass'n, 29 Wyo. 461, 215 P. 244, 1923 Wyo. LEXIS 25 (Wyo. 1923).

Standing of county assessor. —

County assessor lacked standing to appeal State Board of Equalization's decision to district court as county officers are not persons within definition given in § 39-1-101(a)(xiii) (now see § 39-11-101(a)(xiii)). Brandt v. TCI Cablevision, 873 P.2d 595, 1994 Wyo. LEXIS 51 (Wyo. 1994).

Different assessment bases for electric utilities unconstitutional. —

There was no rational basis for treating non-profit electric utilities differently from investor-owned utilities for purposes of ad valorem taxation, and therefore valuation of rural electric cooperative's property constituted an abuse of discretion and was unconstitutional. Basin Elec. Power Coop. v. Department of Revenue, 970 P.2d 841, 1999 Wyo. LEXIS 7 (Wyo. 1999).

Different assessment bases for country clubs illegal. —

A county assessor's reassessment use of a commercial square-footage appraisal for a golf grounds, as compared to an agricultural land basis for the comparable properties of another country club, was illegal. In re Appeal of Paradise Valley Country Club, 748 P.2d 298, 1988 Wyo. LEXIS 6 (Wyo. 1988).

Applied in

Bd. of County Comm'rs v. Exxon Mobil Corp. 2002 WY 151, 55 P.3d 714, 2002 Wyo. LEXIS 172 (Wyo. 2002).

Quoted in

Paradise Valley Country Club v. Wyoming State Bd. of Equalization, 748 P.2d 298, 1988 Wyo. LEXIS 6 (Wyo. 1988); AT & T Communications of Mt. States, Inc. v. State Bd. of Equalization, 768 P.2d 580, 1989 Wyo. LEXIS 31 (Wyo. 1989); Black v. Teton County Bd. of County Comm'rs, 775 P.2d 484, 1989 Wyo. LEXIS 141 (Wyo. 1989); Amax Coal W., Inc. v. Wyoming State Bd. of Equalization, 896 P.2d 1329, 1995 Wyo. LEXIS 93 (Wyo. 1995).

Cited in

Platte County Sch. Dist. No. 1 v. Basin Elec. Power Coop., 638 P.2d 1276, 1982 Wyo. LEXIS 283 (Wyo. 1982); Amax Coal Co. v. Wyoming State Bd. of Equalization, 819 P.2d 825, 1991 Wyo. LEXIS 155 (Wyo. 1991); Wyoming State Tax Comm'n v. BHP Petro. Co., 856 P.2d 428, 1993 Wyo. LEXIS 109 (Wyo. 1993); Ross v. State, 930 P.2d 965, 1996 Wyo. LEXIS 181 (Wyo. 1996); Laramie County Bd. of Equalization v. Wyoming State Bd. of Equalization, 915 P.2d 1184, 1996 Wyo. LEXIS 67 (Wyo. 1996); Amoco Prod. Co. v. Wyoming State Bd. of Equalization, 7 P.3d 900, 2000 Wyo. LEXIS 160 (Wyo. 2000).

Law reviews. —

For article, “Administration of the General Property Tax in Wyoming,” see 4 Wyo. L.J. 227.

For article, “Remedies for Defects in General Property Tax Assessments in Wyoming,” see 4 Wyo. L.J. 240.

For comment, “Defects in Assessment and Levy as Affecting Validity of Tax Title,” see 4 Wyo. L.J. 262.

For note, “Mineral Taxation—When is a Refund of Ad Valorem Mineral Taxes Appropriate?,” see XXX Land & Water L. Rev. 129 (1994).

Am. Jur. 2d, ALR and C.J.S. references. —

Who is “aggrieved” within statutes providing remedies in tax cases, 53 ALR2d 892.

Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 ALR4th 837.

Standing of one taxpayer to complain of underassessment or nonassessment of property of another for state and local taxation, 9 ALR4th 428.

Library References. —

American Law of Mining, 2nd Edition § 193.03 (Matthew Bender).

§ 39-13-103. Imposition.

Taxable event. The following shall apply:
1. The tax imposed by this chapter shall be in addition to any other taxes imposed by law including but not limited to those taxes in W.S. 39-14-101 through 39-14-711 ;
2. All property claimed to be in transit shall be designated as being in transit upon the books and records of the public or private warehouse or storage area supervisor wherein the same is located. The books and records of the public or private warehouse or storage area supervisor shall contain a full, true and correct inventory of all in transit property, together with the date of the withdrawal of the same, the point of origin thereof and point of ultimate destination thereof if known. The books and records of the public or private warehouse or storage area supervisor with reference to any in transit property shall at all times be open to the inspection of all taxing authorities of the state of Wyoming and any political subdivision thereof. Any person claiming property to be in transit shall do so in the form and manner provided by the board. The books and records of the public or private warehouse or storage area supervisor must be maintained in a manner which will enable the county assessor or his agent to quickly ascertain the amount of the property.
Basis of tax. The following shall apply:
1. Except as otherwise provided:
  1. All taxable property shall be annually listed, valued and assessed for taxation in the county in which located and in the name of the owner of the property on January 1;
  2. All taxable personal property brought, driven or coming into Wyoming, or acquired, after the assessment date and prior to December 31 which remains in Wyoming at least thirty (30) days and has not been regularly assessed for taxation in any other Wyoming county is subject to and shall be assessed for all taxes levied in the county in which the property is located for that calendar year except as hereafter provided. Property subject to this paragraph brought, driven or coming into Wyoming, or acquired, after March 1 is subject to taxes only for the proportionate part of the year remaining, computed to the closest full month.
2. All taxable property shall be annually valued at its fair market value. Except as otherwise provided by law for specific property, the department shall prescribe by rule and regulation the appraisal methods and systems for determining fair market value using generally accepted appraisal standards;
3. Beginning January 1, 1989, “taxable value” means a percent of the fair market value of property in a particular class as follows:
  1. Gross product of minerals and mine products, one hundred percent (100%);
  2. Property used for industrial purposes, eleven and one-half percent (11.5%);
  3. All other property, real and personal, nine and one-half percent (9.5%).
4. The fair market value determined by the department pursuant to W.S. 39-11-101(a)(vi) and 39-14-101 through 39-14-711 pertaining to the valuation of the gross product of mines and mining claims, and paragraph (xvi) of this subsection as it pertains to the valuation of rail car companies, shall be the fair market value for purposes of the tax imposed by this chapter on the property described in W.S. 39-13-102(m);
5. Except as provided in chapter 14 of this title, annually, commencing on January 1, the county assessor or deputy assessors as provided by W.S. 18-3-107(e) shall obtain from each property owner or person having control of taxable property in the assessment district for which they were appointed, a full, complete and detailed statement of the amount of the taxable property owned by or subject to the control of the property owner. If a property owner fails to provide a listing of personal property owned by him or under his control by March 1, unless an extension is granted from the assessor in writing, the assessor shall issue an assessment of personal property from the best information available. The county assessor shall extend the date for listing personal property from March 1 to April 1 upon written request of the property owner provided the written request is made not later than February 15. The county assessor or his deputies or any representative of the department may examine any property. The county assessor or his deputies shall enter the fair market value of the property for taxation on the assessment roll. The owner, or his agent, shall make and subscribe the following oath: “I, , the owner of (or agent, etc., as the case may be) do solemnly swear (or affirm) that the above and foregoing listed property is a full, true, correct and complete list of all property owned by me or under my control as agent or otherwise, and that I have not failed or neglected to list for taxation for the year , all property of which I am the owner or of which I have control as agent, guardian, administrator or otherwise, in the county of , State of Wyoming, and that I have not connived at any violation or evasion of the requirements of law in relation to the assessment of property for taxation.”; Click to view
6. Each deputy county assessor upon completing the assessment of property within the district assigned to him shall immediately deliver all books, records, schedules and lists to the county assessor and make and subscribe the following oath: “I, . . . . . . . . . . . . . . . . . . . . , deputy assessor in and for district No. . . . . . . . . . . . . . . . . . . . . , county of . . . . . . . . . . . . . . . . . . . . , State of Wyoming, do solemnly swear (or affirm), that I have obtained from every person within the district, the lists and schedules required by law, and have received the lists and schedules according to law, from every person in the district; that I have carefully examined each of the lists and schedules, and have revised and corrected the lists when necessary; that I have to the best of my knowledge and ability valued the property in the lists and schedules at its fair market value as required by law; that in no case have I knowingly omitted to perform any duty required of me by law and have not, in any way, connived at any evasion or violation of any of the requirements of law in relation to the listing and valuation of property.”;
7. The county assessor shall enter in books furnished for that purpose, from the tax schedule, the enumeration and fair market value of all taxable property assessed by him or his deputies. The county assessor shall enter the names of persons against whom property is assessed in the county assessment roll in alphabetical order. On or before the fourth Monday in April, or as soon thereafter as is practicable, the county assessor shall send all assessment schedules to taxpayers by mail at their last known address or, if offered by the county and upon request of the taxpayer, by electronic transmission, and return the county assessment roll enumerating the property and value assessed by him or his deputies to the board of county commissioners together with a list stating the assessed value of taxable property within each school district, municipality or special district in the county;
8. Every assessment schedule sent to a taxpayer shall contain the property’s estimated fair market value for the current and previous year, or, productive value in the case of agricultural property. The schedule shall also contain the assessment ratio as provided by paragraph (b)(iii) of this section for the taxable property, the amount of taxes assessed on the taxable property from the previous year, and an estimate of the taxes which will be due and payable for the current year based on the previous year’s mill levies. The schedule shall contain a statement of the process to contest assessments as prescribed by W.S. 39-13-109(b)(i);
9. If machinery or equipment is located in two (2) or more counties during the calendar year, the county assessors of the respective counties, or the department of revenue if the assessors cannot agree, shall meet and prorate the assessed valuation of the machinery or equipment among the counties pursuant to rules and regulations promulgated by the department. The rules and regulations may reflect such factors as the home location of the machinery or equipment, the time the machinery or equipment will be in each county, or the monetary value of work to be done in each county by the owner or user of the machinery or equipment;
10. The following shall apply to agricultural land:
  1. The department shall determine the taxable value of agricultural land and prescribe the form of the sworn statement to be used by the property owner to declare that the property meets the requirements of subparagraph (B) of this paragraph. In determining the taxable value for assessment purposes under this paragraph, the value of agricultural land shall be based on the current use of the land, and the capability of the land to produce agricultural products, including grazing and forage, based on average yields of lands of the same classification under normal conditions. The area of land used for a farmstead structure shall be valued at the same value as the agricultural land supported;
  2. Contiguous or noncontiguous parcels of land under one (1) operation owned or leased shall qualify for classification as agricultural land if the land meets each of the following qualifications:
    1. The land is presently being used and employed for an agricultural purpose including use as a farmstead to support an agricultural purpose as provided in W.S. 39-13-101(a)(viii)(D);
    2. The land is not part of a platted subdivision, except for a parcel of thirty-five (35) acres or more which otherwise qualifies as agricultural land;
    3. If the land is not leased land, the owner of the land has derived annual gross revenues of not less than five hundred dollars ($500.00) from the marketing of agricultural products, or if the land is leased land the lessee has derived annual gross revenues of not less than one thousand dollars ($1,000.00) from the marketing of agricultural products. If a portion of the land is used for a farmstead structure, that area of the land upon which the structure is built and which supports the use of the structure shall be deemed to meet the requirements of this subdivision if the farmstead structure is part of one (1) operation that meets the requirements of this subdivision; and
    4. The land has been used or employed, consistent with the land’s size, location and capability to produce as defined by department rules and the mapping and agricultural manual published by the department, primarily in an agricultural operation, or the land does not meet this requirement and the requirement of subdivision (III) of this subparagraph because the producer:
      1. Experiences an intervening cause of production failure beyond its control;
      2. Causes a marketing delay for economic advantage;
      3. Participates in a bona fide conservation program, in which case proof by an affidavit showing qualification in a previous year shall suffice; or
      4. Has planted a crop that will not yield an income in the tax year.
  3. If needed, the county assessor may require the producer to provide a sworn affidavit affirming that the land meets the requirements of this paragraph. When deemed necessary, the county assessor may further require supporting documentation.
11. The following shall apply to water and reservoir rights:
  1. Water rights and reservoir rights originating in Wyoming and appurtenant to and beneficially used in connection with lands within Wyoming shall be assessed and taxed with the lands. All other water rights and reservoir rights originating in Wyoming shall be separately assessed and listed for taxation at the place of origin of the water or reservoir rights;
  2. On or before April 1 the manager of any reservoir in which water is impounded or stored within Wyoming for use in another state shall furnish the names and addresses of all persons entitled to receive the water and the number of acre feet each person is entitled to receive to the county assessor of the county in which the reservoir is located;
  3. On or before May 1 the county treasurer shall certify to the water commissioner of the district in which the county is located the names of all persons whose taxes are delinquent on water and reservoir rights situated in the county which were listed and assessed separately from land, the number of acre feet assessed and taxed to each person on which taxes are delinquent and the name and location of the reservoir. Upon certification by the county treasurer the water commissioner shall regulate or cause to be regulated the headgates of the reservoir or other delivery facilities to prevent delivery of water to delinquent taxpayers until the commissioner is furnished a tax receipt from the county treasurer showing the delinquent taxes have been paid;
  4. As used in this paragraph “water rights” and “reservoir rights” include any proportionate interest in any well, ditch, dam, reservoir, and the storage capacity therein, easement or other instrumentality including any affixed or unaffixed sprinkler irrigation system necessary to the use and enjoyment of the rights.
12. The following shall apply to special tax imposed on property owned by the game and fish commission:
  1. There is imposed upon all real property owned by the Wyoming game and fish commission a special tax computed as provided in this paragraph which shall be in lieu of ad valorem property tax. The special tax shall be determined as follows:
    1. For property used for wildlife management purposes, the tax shall be equal to the amount of the ad valorem tax for that property had it been levied and assessed based upon the taxable value of agricultural land of similar productive value under W.S. 39-13-101(a) and paragraph (b)(x) of this section;
    2. For property used for any other purpose, the tax shall be equal to the amount of the ad valorem tax for that property had it been levied and assessed based upon the taxable value of similar property valued at fair market value as provided by paragraph (b)(ii) of this section.
  2. For the purpose of valuation, assessment, collection, distribution of tax collected and all other matters related to this special tax, the administration of this tax shall be as if this tax were an ad valorem tax on the property. The Wyoming game and fish commission shall constitute a person against whom property is assessed, as returned by the county assessor, and from whom taxes are collected.
13. For minerals and mine products, 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;
14. All information and reports shall be notarized and signed by a person who has legal authority to bind the taxpayer;
15. 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 pursuant to the provisions found in chapter 14 of this title. 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;
16. The following shall apply to the valuation of rail car companies:
  1. The department shall ascertain from the statements required from the rail car companies and the reports made by the railway companies operating in the state the total mileage of the rail cars of each company for the period of one (1) year within this state. The department shall determine the number of rail cars of each company by determining the number of cars which if kept in the state would be reasonably required in making the mileage, and this number of cars shall be the number of cars on which each company shall be assessed for that year;
  2. The department shall fix the valuation upon each particular class of rail cars, which as nearly as possible shall be the fair market value of the cars, and the number ascertained shall be assessed to the company. The department may base the assessment upon the returns of the several railroad companies;
  3. In case any company fails or refuses to make the required statement, the department shall fix the fair market value of the rail cars, and in determining the number and value of cars the department, insofar as practicable, shall harmonize the statements of the several rail car companies, with respect thereto and the assessment shall be included in the records and proceedings of the department.
17. For the valuation of vacant land within a platted subdivision development, the county assessor shall consider the value of the property through the use of present worth appraisal methodology upon request of the property owner.
Taxpayer. As between the grantor and grantee of any property where there is no express agreement in writing as to which party shall pay the taxes that may be assessed on the property, if the property is conveyed on or after January 1, the grantor shall pay the taxes for that year.

History. Laws 1998, ch. 5, § 1; 1999, ch. 12, § 1; 2001, ch. 206, § 1; 2002 Sp. Sess., ch. 92, § 1; 2009, ch. 58, § 2, ch. 59, § 2; 2010, ch. 51, § 1; 2016 ch. 77, § 1, effective January 1, 2017; 2017 ch. 26, § 1, effective July 1, 2017; 2017 ch. 142, § 1, effective July 1, 2017.

The 2009 amendment, effective July 1, 2009, in (b)(x)(B)(II), added “except for a parcel of thirty-five (35) acres or more which otherwise qualifies as agricultural land.”

The 2010 amendment, added (b)(xvii).

Laws 2010, ch. 51, § 3, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 5, 2010.

The 2016 amendment, effective January 1, 2017, in the third sentence of (b)(vii), substituted “send” for “mail,” inserted “by mail” following “taxpayers,” and added “or, if offered by the county and upon request of the taxpayer, by electronic transmission.”

2017 Amendments

Laws 2017, by ch. 26, § 1, effective July 1, 2017, in the first sentence of (b)(v) substituted “18-3-107(e)” for “39-13-102(a).”

Laws 2017, by ch. 142, § 1, effective July 1, 2017, added the last sentence in (b)(x)(A) and (b)(x)(B)(III), and inserted “including use as a farmstead to support an agricultural purpose as provided in W.S. 39-13-101(a)(viii))D).”

Editor's notes. —

Laws 2009, ch. 58, § 3, provides: “W.S. 18-5-318 as created by section 1 of this act and W.S. 39-13-103(b)(x)(B)(II) as amended by section 2 of this act shall apply to any property tax assessed on or after January 1, 2009.”

Laws 2010, ch. 51, § 2, provides: “This act shall apply to any property tax assessed on or after January 1, 2010.”

Agricultural land.—

To satisfy the fourth requirement for being classified as agricultural land, taxpayers had to present credible evidence that each parcel was used or employed consistent with the land’s size, location, and capability to produce, primarily in an agricultural operation; taxpayers presented testimony on the association’s overall operations but failed to present specific evidence demonstrating the association’s actual use of each parcel and how that use satisfied the statutory requirement. Helmut J. Mueller L.P. v. Treanor, 2018 WY 131, 430 P.3d 733, 2018 Wyo. LEXIS 135 (Wyo. 2018).

Whether the assessor failed to present evidence that the properties were not fully utilized was immaterial because the burden was on the taxpayers to overcome the presumption in favor of the assessor, and there was no substantial evidence to support the county board’s conclusion that taxpayers met the statutory requirements. Helmut J. Mueller L.P. v. Treanor, 2018 WY 131, 430 P.3d 733, 2018 Wyo. LEXIS 135 (Wyo. 2018).

Taxpayers presented no evidence to support the county board’s assumption that each parcel’s lease revenue directly corresponded to and evidenced the extent of its agricultural production, and thus the county board’s calculations could not support its conclusion that taxpayers satisfied the statutory requirements. Helmut J. Mueller L.P. v. Treanor, 2018 WY 131, 430 P.3d 733, 2018 Wyo. LEXIS 135 (Wyo. 2018).

Nature of valuation process. —

While this section contemplates valuation of taxable property at its true value, value is matter of opinion, acts of valuing officers are judicial, and collection of taxes will not be enjoined on sole ground that assessment is excessive. Bunten v. Rock Springs Grazing Ass'n, 29 Wyo. 461, 215 P. 244, 1923 Wyo. LEXIS 25 (Wyo. 1923).

Personal property valuation. —

The value of personal property for purposes of taxation should be estimated according to the fair actual cash market value or the price that the property would sell for in cash in the usual course of business. J. Ray McDermott & Co. v. Hudson, 370 P.2d 364, 1962 Wyo. LEXIS 77 (Wyo. 1962).

Authority of board of equalization. —

Board of equalization was required to follow procedures in Administrative Procedure Act when prescribing rules and regulations, and did not have authority to hold a “fact-finding proceeding” or submit an “investigative report” to department of revenue concerning the department's appraisal methods. Basin Elec. Power Coop. v. Department of Revenue, 970 P.2d 841, 1999 Wyo. LEXIS 7 (Wyo. 1999).

Overvaluation by tax officials resulting from error of judgment will not support claim of discrimination, but there must be something equivalent to fraudulent purpose or an intent to disregard the fundamental principle of uniformity. Rowley v. Chicago & N. R. Co., 293 U.S. 102, 55 S. Ct. 55, 79 L. Ed. 222, 1934 U.S. LEXIS 8 (U.S.), reh'g denied, 293 U.S. 632, 55 S. Ct. 211, 79 L. Ed. 717, 1934 U.S. LEXIS 441 (U.S. 1934).

County assessor did not create unconstitutional subclass of property. —

By refusing to allow first year depreciation and by establishing the 40% floor for depreciation of used equipment, the county assessor did not create an unconstitutional subclass of property because other property within the industrial property class was not valued under the same methodology. Amoco Prod. Co. v. Wyoming State Bd. of Equalization, 899 P.2d 855, 1995 Wyo. LEXIS 119 (Wyo. 1995), reh'g denied, 1995 Wyo. LEXIS 143 (Wyo. Aug. 15, 1995).

Burden of proof is upon party asserting improper valuation. Teton Valley Ranch v. State Bd. of Equalization, 735 P.2d 107, 1987 Wyo. LEXIS 429 (Wyo. 1987).

Disregarding sale price in favor of other criteria. —

Where a property is only offered to dealers using sealed bids and the value paid by the successful bidder is grossly disproportionate to the assessed value (accounting for depreciation), fair value is not established by the sale, and the assessor may disregard the sale price in favor of other proper criteria used to determine fair value. Union Pac. R.R. v. Wyoming State Bd. of Equalization, 802 P.2d 856, 1990 Wyo. LEXIS 148 (Wyo. 1990).

Taxpayer's sale of trailers was not for “fair value” under the requirements of a tax commission rule, where the submission of bid letters to 100 mobile home dealers and the receipt of sealed bids did not provide the give and take between buyer and seller that constitutes an open market sale. Union Pac. R.R. v. Wyoming State Bd. of Equalization, 802 P.2d 856, 1990 Wyo. LEXIS 148 (Wyo. 1990).

Collateral estoppel. —

The state board of equalization properly applied the doctrine of collateral estoppel to dismiss with prejudice a second appeal from a county board of equalization decision that a county tax assessor's refund calculations for residential property taxes for two years were correct, and the court imposed sanctions. Bender v. Uinta County Assessor, 14 P.3d 906, 2000 Wyo. LEXIS 226 (Wyo. 2000).

Applied in

Powder River Coal Co. v. Wyo. State Bd. of Equalization, 2002 WY 5, 38 P.3d 423, 2002 Wyo. LEXIS 5 (Wyo. 2002).

Quoted in

Gray v. Wyoming State Bd. of Equalization, 896 P.2d 1347, 1995 Wyo. LEXIS 97 (Wyo. 1995).

Cited in

Pacificorp, Inc. v. Department of Revenue, 2001 WY 84, 31 P.3d 64, 2001 Wyo. LEXIS 102 (Wyo. 2001); Rme Petroleum Co. v. Wyoming Dep't of Revenue, 2007 WY 16, 150 P.3d 673, 2007 Wyo. LEXIS 16 (Jan. 26, 2007); Wyodak Res. Dev. Corp. v. Wyo. Dep't of Revenue, 2017 WY 6, 387 P.3d 725, 2017 Wyo. LEXIS 5 (Wyo. 2017).

Law reviews. —

For article, “Remedies for Defects in General Property Tax Assessments in Wyoming,” see 4 Wyo. L.J. 240.

For article, “Defects in Assessment and Levy as Affecting Validity of Tax Title,” see 4 Wyo. L.J. 262.

Am. Jur. 2d, ALR and C.J.S. references. —

Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 ALR4th 837.

Requirement of full-value real property taxation assessments, 42 ALR4th 676.

Property taxation of residential time-share or interval-ownership units, 80 ALR4th 950.

Library References. —

American Law of Mining, (2d Ed.) §§ 192.01, 193.03 (Matthew Bender).

§ 39-13-104. Taxation rate.

History. Laws 1998, ch. 5, § 1; 2000, ch. 73, § 1; 2003, ch. 27, § 1; 2005, ch. 108, § 2; 2009, ch. 53, § 1; 2020 ch. 17, § 2, effective July 1, 2020.

The 2005 amendment, in (k)(iv) and (kv)(iv)(A), inserted “a combination of documents, in accordance with the department's rules adopted pursuant to W.S. 39-11-102(c)(xxiv) governing tax districts, which includes a,” in (k)(iv)(B) substituted “2006” for “2005,” and made stylistic changes.

Laws 2005, ch. 108, § 4, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved February 24, 2005.

The 2009 amendment, effective July 1, 2009, substituted “four (4)” for “two (2)” in (e)(xi).

The 2020 amendment, effective July 1, 2020, added (e)(xiv).

Editor's notes. —

There is no subsection (i) or (l) or subparagraph (b)(i)(I) or (b)(i)(L) in this section as it appears on the printed act.

Purpose of act. —

Library references. —

American Law of Mining, (2d Ed.) § 193.03 (Matthew Bender).

§ 39-13-105. Exemptions.

The following persons who are bona fide Wyoming residents for at least three (3) years at the time of claiming the exemption are entitled to receive the tax exemption provided by W.S. 39-11-105(a)(xxiv):
1. An honorably discharged veteran of the Indian Wars, Spanish American War, Filipino insurrection, Boxer rebellion, Puerto Rico campaign or First World War;
2. An honorably discharged veteran of the Second World War, who served in the military service of the United States between December 7, 1941 and December 31, 1946;
3. An honorably discharged veteran of the Korean War emergency, who served in the military service of the United States between June 27, 1950 and January 31, 1955;
4. An honorably discharged veteran of the Vietnam War emergency, who served in the military service of the United States between February 28, 1961 and May 7, 1975;
5. A surviving spouse, during widowhood or widower hood, of any person qualifying under this subsection or who died while serving honorably during the war, conflict or period described in this section. The tax exemption shall be applied to property the title to which is held by the surviving spouse or to property which is the subject of a trust created by or for the benefit of the surviving spouse;
6. An honorably discharged veteran who served in the military service of the United States, who was awarded the armed forces expeditionary medal or other authorized service or campaign medal indicating service for the United States in any armed conflict in a foreign country;
  1. through (R) Repealed by Laws 2005, ch. 74, § 2.
7. A disabled veteran with a compensable service connected disability certified by the veterans administration or a branch of the armed forces of the United States.
The exemption for veterans is limited to an annual exemption of three thousand dollars ($3,000.00) of assessed value.
Except as provided in subsection (g) of this section, in order to receive the exemption provided by this section the claimant shall file a sworn claim on or before the fourth Monday in May with the county assessor of the county in which the property against which the exemption is sought is located indicating:
1. Claimant’s right to the exemption;
2. That during the lifetime of the claimant or the claimant’s spouse, the claimant or the claimant’s spouse is listed as an owner of the property, that the property is the subject of a trust created by or for the benefit of the claimant or the claimant’s spouse, or the claimant or the claimant’s spouse is listed as a purchaser on a valid and effective contract for deed for the property and evidence of the contract for deed has been recorded with the county clerk;
3. The total tax benefit which the claimant expects to receive under this section to the best of the claimant’s knowledge;
4. That the exemption for real property shall only apply to the principal residence of the veteran or qualifying surviving spouse;
5. That the exemption shall be claimed by the veteran or qualifying surviving spouse in not more than one (1) county in this state.
Any claimant who is honorably discharged from military service and files a claim after the fourth Monday in May is entitled to receive the exemption for that taxable year in addition to the exemption allowed during the ensuing tax year if a claim is filed on or before the fourth Monday in May of the ensuing calendar year.
The county assessor shall accept a claim made by a claimant’s spouse, or may waive the filing of a claim and allow an exemption, in the case of a qualified claimant who reentered the armed services of the United States on or before the fourth Monday in May of the year in which the exemption is claimed.
As used in this section “honorably discharged veteran” means a member of the military forces of the United States whose written evidence of separation from the military forces shows an honorable discharge or the rendition of honorable military service.
Notwithstanding subsection (c) of this section and except as provided in subsections (d) and (e) of this section, a claimant under this section may file a claim after the fourth Monday in May and receive the exemption for that taxable year but only to modify motor vehicle registration fees as authorized under W.S. 31-3-101(b)(iii).
A surviving spouse, during widowhood or widower hood, is qualified for the tax exemption under W.S. 39-11-105(a)(xxiv) and is entitled to apply for it under the same procedure specified in this section for veterans if:
1. At the time of the spouse’s death, both the veteran and the veteran’s spouse were residents of Wyoming;
2. The veteran’s spouse has been a resident of Wyoming for at least three (3) years at the time the spouse claims the exemption; and
3. The veteran would have qualified under subsection (a) of this section for a tax exemption had the veteran survived and applied for the exemption.
Repealed by Laws 2007, ch. 215, § 3.
After filing a sworn claim pursuant to subsection (c) of this section, in subsequent years the claimant shall remain qualified for the tax exemption provided by this section and W.S. 39-11-105(a)(xxiv) if the claimant contacts the assessor’s office by telephone, mail or other communication method on or before the fourth Monday in May and confirms that the claimant continues to meet the requirements set forth in this section.
A county assessor shall notify taxpayers of the exemption provided by this section with the assessment schedule sent under W.S. 39-13-103(b)(vii). The notification shall include instructions and timelines for applying for the exemption, including information on the ability of a claimant to confirm qualification for the exemption in subsequent years by contacting the assessor’s office by telephone, mail or other communication method.

History. Laws 1998, ch. 5, § 1; 2002 Sp. Sess., ch. 90, § 1; 2003, ch. 76, § 1; 2005 ch. 38, § 1; ch. 74, §§ 1, 2; 2006, ch. 31, § 1; 2007, ch. 100, § 1; ch. 215, § 3; 2008, ch. 62, § 1; 2009, ch. 37, § 1; 2011, ch. 156, § 1; 2020 ch. 89, § 1, effective July 1, 2020.

The 2005 amendments. —

The first 2005 amendment, by ch. 38, § 1, effective January 1, 2005, inserted “or who have been granted individual unemployability status certified by the United States veterans administration” in (b).

The second 2005 amendment, by ch. 74, § 1, effective January 1, 2005, rewrote (a)(vi), deleting the Wyoming residency requirement for veterans and deleting the list of specific military operations.

While neither amendment gave effect to the other, both have been given effect in this section as set out above.

The 2006 amendment, effective January 1, 2007, added (j).

The 2007 amendments. —

The first 2007 amendment, by ch. 100, § 1, in (a), substituted “December 7, 1941” for “December 8, 1941” in (ii), substituted “surviving spouse” for “widow” three times, substituted “widowhood or widower hood” for “her widowhood”, and added (vii); in (b), substituted “three thousand dollars ($3,000.00)” for “two thousand dollars ($2,000.00)”, and deleted the second clause relating to Spanish American War veterans; in (c), substituted “the claimant's spouse” for “his spouse” in (ii) and (iii), and inserted (iv) and (v).

The second 2007 amendment, by ch. 215, § 3, repealed former (j), which pertained to property tax exemption for Goodwill and the details of the exemption.

While neither amendment gave effect to the other, both have been given effect in this section as set out above.

The 2008 amendment, substituted “December 31, 1946” for “August 14, 1945” in (a)(ii); substituted “January 31, 1955” for “July 28, 1953” in (a)(iii); substituted “May 7, 1975” for “August 15, 1973” in (a)(iv); and in (c)(ii), substituted “during the lifetime of the claimant or the claimant's spouse,” for “only,” substituted “is listed as an owner of” for “owns,” added “or the claimant or the claimant's spouse is listed as a purchaser on a valid and effective contract for deed for the property and evidence of the contract for deed has been recorded with the county clerk,” and made a related change.

Laws 2008, ch. 62, § 3, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, of the Wyo. Const. Approved March 7, 2008.

The 2009 amendment, effective January 1, 2009, substituted “a sworn claim” for “an annual sworn claim therefor” in the introductory language of (c); “expects to receive” for “has received” in (c)(iii); and added (k).

The 2011 amendment, in (k), substituted “shall remain qualified” for “may qualify,” substituted “if the clamant contacts” for “by contacting,” and substituted “confirms that the veteran” for “confirms that the claimant.”

The 2020 amendment, effective July 1, 2020, in (k) added “mail” following “by telephone”; and added (m).

Editor's notes. —

There is no subsection (i) in this section as it appears in the printed acts.

Laws 2007 ch. 100, § 2, states as follows: “The provisions of this act, including the increased maximum amounts provided for the property tax exemption, shall apply to any veteran who has previously applied for and received a property tax exemption under W.S. 39-13-105 .”

Appropriations. —

Laws 2007, ch. 100, § 3, states as follows: “There is appropriated from the general fund to the state treasurer for the fiscal biennium ending June 30, 2008 one million two hundred thousand dollars ($1,200,000.00) for the purposes of reimbursement to counties pursuant to W.S. 39-13-102(k).”

Laws 2007, ch. 101, §§ 5-7, state as follows:

“Section 5. (a) It is the intention and direction of the legislature that:

“(i) All duties of the department of agriculture with respect to the Wyoming main street program be transferred to the Wyoming business council. Effective July 1, 2007, all duties of the department of agriculture with respect to the Wyoming main street program not assumed by the Wyoming business council are terminated;

“(ii) Any contract, agreement or obligation entered into or assumed by the department of agriculture with respect to the Wyoming main street program, if the execution or assumption was within the lawful powers of the department of agriculture, be assumed by the Wyoming business council;

“(iii) Any rule adopted by the department of agriculture with respect to the Wyoming main street program remain in effect unaltered as rule of the Wyoming business council until amended or repealed by the Wyoming business council.

“Section 6. There is transferred from the department of agriculture to the Wyoming business council any appropriated or unexpended funds not otherwise obligated and any other property, if any, exclusively dedicated to the Wyoming main street program.

“Section 7. There is transferred one (1) full-time equivalent position and one (1) part-time equivalent position from the department of agriculture to the Wyoming business council for the purposes of administering the Wyoming main street program.”

Laws 2008, ch. 62, § 2, states as follows:

“There is appropriated from the general fund to the state treasurer two million nine hundred thousand dollars ($2,900,000.00). This appropriation shall be for the period beginning with the effective date of this act and ending June 30, 2010. This appropriation shall only be expended for the purpose of reimbursing local governments for the exemptions provided under section 1 of this act. When it appears to the state treasurer that the monies appropriated are insufficient to reimburse counties as provided herein, the money available shall be prorated among the counties at an amount less than one hundred percent (100%).”

Severability. —

Laws 2007, ch. 100, § 2, reads: “The provisions of this act, including the increased maximum amounts provided for the property tax exemption, shall apply to any veteran who has previously applied for and received a property tax exemption under W.S. 39-13-105 .”

Conflicting legislation. —

Temporary provisions. —

Laws 2005, ch. 74, § 3, directs the department of revenue to submit a report, which includes the cost to the state in the amount of money exempted under § 39-13-105 and the breakdown of the exemptions between veterans and widows, to the joint transportation, highways and military affairs interim committee by September 1, 2005.

Applicability. —

Laws 2007, ch. 100, § 4, provides: “This act shall apply to ad valorem tax assessed on and after January 1, 2007.”

Constitutionality. —

Law exempting veterans' lands from taxation does not violate United States constitution. Harkin v. Board of Comm'rs, 30 Wyo. 455, 222 P. 35, 1924 Wyo. LEXIS 71 (Wyo. 1924).

Exemption of property of veterans promotes public service. State ex rel. Bd. of Comm'rs v. Snyder, 29 Wyo. 199, 212 P. 771, 1923 Wyo. LEXIS 9 (Wyo. 1923); Harkin v. Board of Comm'rs, 30 Wyo. 455, 222 P. 35, 1924 Wyo. LEXIS 71 (Wyo. 1924).

Legislative intent. —

Exemption of property of veterans was intended to serve a public purpose and among other things to show the gratitude of the people for services rendered by the veterans. Miller v. Board of County Comm'rs, 79 Wyo. 502, 337 P.2d 262, 1959 Wyo. LEXIS 18 (Wyo. 1959).

Exemption of property of veterans from taxation is not special or local law. State ex rel. Bd. of Comm'rs v. Snyder, 29 Wyo. 199, 212 P. 771, 1923 Wyo. LEXIS 9 (Wyo. 1923); Harkin v. Board of Comm'rs, 30 Wyo. 455, 222 P. 35, 1924 Wyo. LEXIS 71 (Wyo. 1924).

Nor bonus law. —

Statute exempting property of veterans from taxation is not a bonus law. State ex rel. Bd. of Comm'rs v. Snyder, 29 Wyo. 199, 212 P. 771, 1923 Wyo. LEXIS 9 (Wyo. 1923); Harkin v. Board of Comm'rs, 30 Wyo. 455, 222 P. 35, 1924 Wyo. LEXIS 71 (Wyo. 1924).

Nor retroactive. —

Exemption of property of veterans from taxation held not retroactive, and hence did not relinquish obligation to state. State ex rel. Bd. of Comm'rs v. Snyder, 29 Wyo. 199, 212 P. 771, 1923 Wyo. LEXIS 9 (Wyo. 1923); Harkin v. Board of Comm'rs, 30 Wyo. 455, 222 P. 35, 1924 Wyo. LEXIS 71 (Wyo. 1924).

Application to World War I veterans. —

Exemption in favor of veterans of the first world war applies only to veterans in service of the State ex rel. Bd. of Comm'rs v. Snyder, 29 Wyo. 199, 212 P. 771, 1923 Wyo. LEXIS 9 (Wyo. 1923); Harkin v. Board of Comm'rs, 30 Wyo. 455, 222 P. 35, 1924 Wyo. LEXIS 71 (Wyo. 1924).

Cited in

Board of County Comm'rs v. Laramie County Sch. Dist. No. One, 884 P.2d 946, 1994 Wyo. LEXIS 144 (Wyo. 1994).

Am. Jur. 2d, ALR and C.J.S. references. —

Provisions of Soldiers' and Sailors' Civil Relief Act relating to taxation of property of military personnel, 32 ALR2d 618.

Library References. —

American Law of Mining, (2d Ed.) § 193.03 (Matthew Bender).

§ 39-13-106. Licenses; permits.

There are no specific applicable provisions for licenses and permits for this chapter.

History. Laws 1998, ch. 5, § 1.

Library references. —

American Law of Mining, (2d Ed). § 193.03 (Matthew Bender).

§ 39-13-107. Compliance; collection procedures.

Returns and reports. The following shall apply:
1. Except as provided by chapter 14 of this title or paragraph (ii) of this subsection, annually, commencing on January 1, the county assessor or deputy assessors as provided by W.S. 18-3-107(e) shall obtain from each property owner or person having control of taxable property in the assessment district for which they were appointed, a full, complete and detailed statement of the amount of the taxable property owned by or subject to the control of the property owner. If a property owner fails to provide a listing of personal property owned by him or under his control by March 1, unless an extension is granted from the assessor in writing, the assessor shall issue an assessment of personal property from the best information available. The county assessor shall extend the date for listing personal property from March 1 to April 1 upon written request of the property owner provided the written request is made not later than February 15. The county assessor or his deputies or any representative of the department may examine any property. The county assessor or his deputies shall enter the fair market value of the property for taxation on the assessment roll. The owner, or his agent, shall make and subscribe the following oath:
  “I, , the owner of (or agent, etc., as the case may be) do solemnly swear (or affirm) that the above and foregoing listed property is a full, true, correct and complete list of all property owned by me or under my control as agent or otherwise, and that I have not failed or neglected to list for taxation for the year , all property of which I am the owner or of which I have control as agent, guardian, administrator or otherwise, in the county of , State of Wyoming, and that I have not connived at any violation or evasion of the requirements of law in relation to the assessment of property for taxation.”;
  
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2. Annually, on or before the dates hereafter indicated, any person whose property is subject to W.S. 39-13-102(m) 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 following property:
  1. May 1, rail car companies;
  2. April 1, pipeline companies, electric utilities, telephone and telegraph companies and other public utilities;
  3. May 1, railroad companies.
3. If the statement provided by paragraph (ii) of this subsection is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided by paragraph (ii) of this subsection to determine the fair market value of the property provided by W.S. 39-13-102(m).
The following provisions shall apply to the payment of taxes, distraint of property and deferral:
1. The following shall apply to the payment of taxes due:
  1. On or before the first Monday of August, the board of county commissioners shall by order entered of record levy the requisite taxes for the year. On or before the third Monday in August the county assessor shall compute the taxes from the corrected valuations as corrected by the state board and entered by the county assessor in the column of corrected valuations. The county assessor shall deliver the tax list and his warrant for the collection of the taxes to the county treasurer setting forth the assessment roll, with the taxes extended, containing in tabular form and alphabetical order the names of persons in whose names property has been listed in the county, with the classes of property and the value, total amount of taxes and column of numbers and values and total taxes footed commanding the treasurer to collect the taxes. At the end of the tax list and warrant, the county assessor shall prorate the total taxes levied to the several funds;
  2. The county treasurer upon receiving the tax list and warrant shall immediately proceed to collect the taxes levied for the current year and taxes remaining unpaid from preceding years. The county treasurer shall issue receipts for taxes paid, specifying the kind of tax and when paid, and enter the payment on the tax list;
  3. Annually, on or before October 10 the county treasurer shall send a written statement to each taxpayer by mail at his last known address or, if offered by the county and upon request of the taxpayer, by electronic transmission of the total tax due, itemized as to property description, assessed value and mill levies. The notice shall contain information, including contact information, of any property tax relief program authorized by state law. Failure to send notice, or to demand payment of taxes, does not invalidate any taxes due;
  4. Except as otherwise provided in W.S. 39-13-113 , taxes provided by this act are due and payable 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;
  5. As between the grantor and grantee of any property where there is no express agreement in writing as to which party shall pay the taxes that may be assessed on the property, if the property is conveyed on or after January 1, the grantor shall pay the taxes for that year.
2. The following shall apply to the distraint of property:
  1. The following shall apply to the removal of property subject to tax:
    1. If the county treasurer has reasonable grounds to believe that any taxable property in the county will be removed from the county before the tax due or to become due has been paid, he may take possession of so much of the property as will be necessary to pay the taxes due or to become due for the year plus the costs incident to keeping the property. The property shall be released if the amount necessary to pay the taxes plus costs is deposited with the county treasurer;
    2. If the tax list and warrant have been delivered to the county treasurer, taxes are immediately due if circumstances provided by subdivision (I) of this subparagraph are present, and the county treasurer may levy distress against the property;
    3. When acting pursuant to subdivision (I) of this subparagraph the county treasurer may seize property in any county of the state. When acting pursuant to subdivision (II) of this subparagraph the county treasurer may forward the tax claim to the county treasurer of any county in which the property may be found who shall proceed to collect the taxes as provided by subdivision (II) of this subparagraph.
  2. The following shall apply to the distraint of property for nonpayment:
    1. Annually, the county treasurer shall declare any taxes remaining unpaid on May 11 delinquent, and on or before May 21 shall certify a list of delinquent taxes and taxpayers, indicating the years for which payment is delinquent, which constitutes the delinquent tax roll or list of the county for the years covered thereby. The county treasurer shall stamp upon each line of the delinquent tax roll “Delinquent May 11, . . . . . ” but failure to do so does not invalidate subsequent collection proceedings;
    2. Following certification of the delinquent tax roll or list, the county treasurer shall demand payment of all delinquent taxes plus interest from the taxpayers listed therein;
    3. In the event of nonpayment of delinquent taxes and interest following demand therefor, the county treasurer shall proceed to collect the delinquent taxes, interest and costs provided by W.S. 39-13-108(b)(ii) and 39-13-108(e)(ix) by levying distress against the real or personal property of the delinquent taxpayer as may be most convenient except a homestead may only be sold for taxes due upon it exclusively. The county treasurer may distrain and sell personal property even if the delinquent taxpayer has real property in the county, or may sell real property even if the delinquent taxpayer has personal property in the county subject to the homestead exception stated above.
3. The following shall apply to the deferral of tax collection:
  1. On or before November 10 of the year taxes are levied and upon the filing of an affidavit demonstrating an adequate showing that he is qualified under subparagraph (N) of this paragraph and if his principal residence is located on a parcel of land not more than forty (40) acres, any person may apply to the board of county commissioners for deferral of the collection of not to exceed one-half (1/2) of any real estate ad valorem taxes owed by the property owner on his principal residence. The board of county commissioners of each county may promulgate rules and regulations necessary to administer the provisions of this paragraph including guidelines for a taxpayer to demonstrate qualification and provisions allowing or requiring annual payment of a portion of the taxes or interest on deferred taxes. All rules, regulations, guidelines, forms and other program information shall be submitted to the department prior to July 1 of the year the deferral program is implemented in the county. The board of county commissioners may implement the program unless disapproved in writing by the department within forty-five (45) days of submission. If at least ten (10) residents of a county who are qualified under subparagraph (N) of this paragraph submit a petition to the board of county commissioners, the board of county commissioners shall hold a hearing within thirty (30) days on the issue of whether to promulgate rules to enable the qualified residents of the county to participate in the tax deferral program authorized under this paragraph;
  2. Any deferral of collection of taxes granted by the board of county commissioners shall constitute a perpetual tax lien against the property pursuant to W.S. 39-13-108(d)(i) with priority over any other lien. The taxpayer shall file an affidavit each year demonstrating qualification including any significant change to his financial status. If the board of county commissioners finds that the taxpayer’s financial status to qualify under subdivision (N)(I) of this paragraph has significantly changed, the board of county commissioners shall, by written order, declare any taxes deferred due and payable on an earlier date. Unless declared to be due earlier, any taxes deferred shall be due and payable upon a significant change in the taxpayer’s financial status as determined by the board of county commissioners, abandonment of the property, failure to file annually the affidavit required by this paragraph, the death of the property owner or the sale or transfer of the property, whichever occurs first. If the board of county commissioners finds at any time that the total taxes deferred exceeds one-half (1/2) of the fair market value of the property as estimated by the board of county commissioners, the board of county commissioners may declare, by written order, that all deferred taxes are immediately due and payable;
  3. Nothing in this paragraph shall be construed to prohibit or affect requirements for property to be listed, valued and assessed by the county assessor pursuant to law;
  4. Notwithstanding W.S. 39-13-108(b)(ii), interest shall accrue on any tax collection deferral granted by the board of county commissioners at a compounded rate of four percent (4%) per annum, except for persons who qualify solely under subdivision (N)(III) of this paragraph interest shall accrue at a rate equal to the average yield on ten (10) year United States treasury bonds for the previous three (3) calendar years, plus one and one-half percent (1.5%) as determined by the state treasurer for the calendar year preceding the year in which application is made. Any tax collection deferral may be prepaid at any time without prepayment penalty;
  5. Each year the county assessor shall publicize in a manner reasonably designed to notify all residents of the county the provisions of this section and the method by which eligible persons may obtain a deferral;
  6. Payment of deferred taxes shall be distributed pursuant to W.S. 39-13-111(a)(ii). Any taxes deferred under this paragraph which would be distributed pursuant to W.S. 39-13-111(a)(ii)(A) shall be paid from the county general fund subject to reimbursement when the deferred taxes are paid by the taxpayer or otherwise collected by the county;
  7. The deferral option shall not be available in any county which has not adopted rules as required by subparagraph (A) of this paragraph, or which has received disapproval of the county program by the department;
  8. If any residence is under mortgage, deed of trust or purchase contract whereby the explicit terms of the mortgage, deed or contract requires the accumulation of reserves out of which the holder of the mortgage, deed or contract is required to pay real property taxes, the holder or his authorized agent shall cosign the affidavit to defer either before a notarial officer or the county assessor or deputy in the county in which the real property is located;
  9. If any residence is under rental and the terms of the rental contract require the payment of taxes by the renter, the renter may apply for the deferral provided the property owner or authorized agent also cosigns the affidavit to defer either before a notarial officer or the county assessor or deputy in the county in which the real property is located;
  10. Consistent with generally accepted fiscal accounting standards, each county implementing the deferral program shall maintain adequate records pertaining to the deferral program, by legal description, owner, taxpayer, if different from owner, deferred taxes and interest, payments made against deferred taxes and interest, and any other information necessary to document and determine the status of deferred taxes and interest in the county. These records shall be updated annually or as needed, and a summary thereof shall be submitted annually to the department of revenue on or before August 10;
  11. As used in this paragraph, “limited income” means not to exceed a maximum gross monthly household income at or below two hundred fifty percent (250%) of the federal poverty level for a household of four (4) as adjusted annually by the comparative cost-of-living index for the respective county as determined by the division of economic analysis, department of administration and information;
  12. An owner is qualified under this subparagraph for his primary residence if:
    1. The owner’s affidavit adequately demonstrates limited income as defined in subparagraph (M) of this paragraph;
    2. The owner is a person over the age of sixty-two (62) years;
    3. The owner is a person with a disability as determined by the social security administration; or
    4. The owner purchased the property at least ten (10) years prior to the beginning of the tax year for which he is applying for deferral of taxes.
  13. Repealed by Laws 2009, ch. 176, § 2.
Timelines. There are no specific applicable provisions for timelines for this chapter.

History. Laws 1998, ch. 5, § 1; 2004, ch. 78, § 1; 2007, ch. 170, § 1; 2008, ch. 20, § 2; ch. 113, § 2; 2009, ch. 176, §§ 1, 2; 2016 ch. 77, § 1, effective January 1, 2017; 2017 ch. 26, § 1, effective July 1, 2017; 2019 ch. 35, § 1, effective July 1, 2019; 2020 ch. 142, § 2, effective March 24, 2020.

The 2004 amendment, effective January 1, 2004, in (b)(i)(C) inserted the second sentence.

The 2007 amendment , effective January 1, 2008, in (b)(iii)(D) substituted “yield on ten (10) year United States treasury bonds for the previous three (3) calendar years, plus one and one-half percent (1.5%)” for “rate of return on all permanent mineral trust fund investments”; in (b)(iii)(N)(III) substituted “at least ten (10) years prior to the beginning of the tax year for which he is applying for deferral of taxes” for “before December 31, 1987.”

The 2008 amendments. — The first 2008 amendment, by ch. 20, § 2, effective July 1, 2008, substituted “notarial officer” for “notary public” in (b)(iii)(H) and (b)(iii)(J).

The second 2008 amendment, by ch. 113, § 2, effective July 1, 2008, substituted “W.S. 9-4-715(j)” for “W.S. 9-4-701(m)” in (b)(iii)(F).

While neither amendment gave effect to the other, both have been given effect in this section as set out above.

The 2009 amendment, substituted “two hundred fifty percent (250%)” for “one hundred fifty percent (150%)” in (b)(iii)(M); inserted “for his primary residence” following “under this subparagraph” in (b)(iii)(N); inserted “adequately” preceding “demonstrates” in (b)(iii)(N)(I); in (b)(iii)(N)(II), designated the existing language following “sixty-two (62) years” as present (b)(iii)(N)(III) and redesignated the remaining paragraph accordingly; and repealed (b)(iii)(O), which dealt with the deferral of ad valorem taxes on residential real property.

Laws 2009, ch. 176, § 3, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution. Approved March 11, 2009.

The 2016 amendment , effective January 1, 2017, in the first sentence of (b)(i)(C), substituted “to each taxpayer by mail at his last known address or, if offered by the county and upon request of the taxpayer, by electronic transmission” for “in sealed envelopes,” inserted “the” preceding “total,” deleted “to each taxpayer at his last known address” following “levies,” and made a related change.

The 2017 amendment , effective July 1, 2017, in (a)(i), substituted “18-3-107(e)” for “39-13-102(a).”

The 2019 amendment, effective July 1, 2019, deleted the last sentence in (b)(iii)(F) which read: "The board of county commissioners may, by December 1 of the year in which the first installment of deferred taxes are to be paid, make application to the state treasurer for disbursement of funds pledged by W.S. 9-4-715(j). If applications exceed funds authorized, the state treasurer shall make investments on a prorated basis"

The 2020 amendment, in (b)(i)(D), added “Except as otherwise provided in W.S. 39-13-113 ,” at the beginning.

Laws 2020, ch. 142, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 24, 2020.

Editor's notes. —

There are no subparagraphs (b)(iii)(I) and (L) in this section as it appears in the printed acts.

Opportunity to object. —

Authority to assess additional ad valorem taxes. —

The state has authority under former § 39-1-304 (now see § 39-11-102 .1) to reopen prior certifications and assess additional ad valorem taxes on property that was undervalued. The omitted property statute under subsection (c) of this section does not limit this power. Wyoming State Tax Comm'n v. BHP Petroleum Co., 856 P.2d 428, 1993 Wyo. LEXIS 109 (Wyo. 1993).

Failure of assessor to attach warrant to tax list authorizing collection of taxes did not invalidate tax sale, where properly certified assessment roll and delinquent tax list were filed. Nowells v. Jones, 37 Wyo. 405, 263 P. 698, 1928 Wyo. LEXIS 13 (Wyo. 1928).

Full tax receipts. —

Where taxes have been fully liquidated, the tax receipt should be one in full, not merely a statement of the amount paid. Lobban v. State, 9 Wyo. 377, 64 P. 82, 1901 Wyo. LEXIS 16 (Wyo. 1901).

Collector should collect back taxes, as well as those for current year. Noble v. Amoretti, 11 Wyo. 230, 71 P. 879, 1903 Wyo. LEXIS 5 (Wyo. 1903).

Statute of limitations for collecting unpaid taxes. —

There is no Wyoming law which restricts the power of the state and its taxing instrumentalities, the counties, from collecting due and unpaid mineral production taxes; the passage of time will not serve to absolve nonpayment of Wyoming ad valorem and severance taxes which, although due for prior periods, went unreported and consequently unpaid. Union Pac. Resources Co. v. State, 839 P.2d 356, 1992 Wyo. LEXIS 135 (Wyo. 1992).

Mere irregularities in levy and assessment, short of such as render tax illegal or void, are insufficient to support recovery. Carton v. Board of Comm'rs, 10 Wyo. 416, 69 P. 1013, 1902 Wyo. LEXIS 21 (Wyo. 1902).

Quoted in

Paradise Valley Country Club v. Wyoming State Bd. of Equalization, 748 P.2d 298, 1988 Wyo. LEXIS 6 (Wyo. 1988).

Cited in

Ross v. State, 930 P.2d 965, 1996 Wyo. LEXIS 181 (Wyo. 1996); Union Pac. R.R. v. Burton, 949 F. Supp. 1546, 1996 U.S. Dist. LEXIS 19825, 143 A.L.R. Fed. 703 (D. Wyo. 1996); Wyo. Dep't of Revenue v. Guthrie, 2005 WY 79, 115 P.3d 1086, 2005 Wyo. LEXIS 93 (2005).

Law reviews. —

For article, “Administration of the General Property Tax in Wyoming,” see 4 Wyo. L.J. 227 (1950).

For article, “Defeating Tax Levies to Recover Excess Taxes,” see 4 Wyo. L.J. 233.

Library References. —

American Law of Mining, (2d Ed.) § 193.03 (Matthew Bender).

§ 39-13-108. Enforcement.

Audits. There are no specific applicable provisions for audits for this chapter.
Interest. The following shall apply:
1. Except as otherwise provided in W.S. 39-13-113 , taxes provided by this act are due and payable 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;
2. The balance of any tax not paid as provided by W.S. 39-13-113 or paragraph (i) of this subsection is delinquent after the day on which it is payable and shall bear interest at eighteen percent (18%) per annum until paid or collected;
3. Taxes are delinquent pursuant to paragraph (ii) of this subsection when a taxpayer or his agent knew or reasonably should have known that the total tax liability was not paid when due;
4. Rail car companies. If the taxes levied and payable to the department under W.S. 39-13-104(g) are not paid on December 31 of the year levied, they shall become delinquent and shall bear interest at the rate of eleven percent (11%) per annum. If the taxes and interest due are not paid before February 1 following the levy, the department may collect them by distress and sale of any property belonging to the delinquent owner in the manner required of county treasurers, and the order of the department shall be sufficient authority therefor. The department may use any other remedy available for the collection of monies due.
Offenses and penalties. The following shall apply:
1. Offenses. The following shall apply:
  1. Any officer neglecting or refusing to comply with any requirement of this act for which no other penalty is provided, may be fined not to exceed one thousand dollars ($1,000.00) to be recovered against him and his sureties;
  2. Any county treasurer, or person acting in his behalf, failing to comply with any provision of paragraph (e)(ii) of this section is guilty of a misdemeanor and upon conviction thereof may be fined not to exceed one hundred dollars ($100.00);
  3. Any person is guilty of a misdemeanor punishable upon conviction by a fine of not more than ten thousand dollars ($10,000.00) if he:
    1. Knowingly fails to file the statement required under W.S. 39-14-107(a)(i)(A), 39-14-207(a)(i), 39-14-307(a)(i), 39-14-407(a)(i), 39-14-507(a)(i), 39-14-607(a)(i) and 39-14-707(a)(i);
    2. Knowingly makes any false statement or willfully and knowingly orders or authorizes the making of a false statement in the statement required under W.S. 39-13-107(a)(ii), 39-14-107(a)(i)(A), 39-14-207(a)(i), 39-14-307(a)(i), 39-14-407(a)(i), 39-14-507(a)(i), 39-14-607(a)(i) and 39-14-707(a)(i).
  4. This paragraph does not preclude prosecution pursuant to any other applicable law.
2. Penalties. The following shall apply:
  1. Any person failing to file the statement provided by W.S. 39-13-107(a)(ii)(C) shall forfeit not less than one thousand dollars ($1,000.00) nor more than five thousand dollars ($5,000.00) to be recovered by an action in the name of the state of Wyoming;
  2. Any person failing to file the statement provided by W.S. 39-13-107(a)(ii)(A) or (B) is subject to a penalty of not more than five hundred dollars ($500.00) plus not more than one hundred dollars ($100.00) for each day’s failure to file the statement, to be recovered by an action in the name of the state of Wyoming brought by the attorney general at the request of the department. The department may waive the penalties imposed by this subsection as part of a settlement or for any other good cause shown. Penalties collected shall be credited to the state school foundation program account;
  3. If any person fails to file the reports for ad valorem purposes required by W.S. 39-13-113 or chapter 14 of this title by the due date or any extension thereof, the department may impose a penalty equal to a total of one percent (1%) of the taxable value of the production from the well, mine or mining claim but not to exceed five thousand dollars ($5,000.00) for each calendar month or portion thereof that the report or information is late. If any person fails to file reports and other information required by rule of the department other than those required by chapter 14 of this title, the department may impose a penalty of up to one thousand dollars ($1,000.00). The department may waive penalties under this subparagraph for good cause. Penalties imposed under this subparagraph may be appealed to the board.
Liens. The following shall apply:
1. Taxes upon real property are a perpetual lien thereon against all persons excluding the United States and the state of Wyoming. Taxes upon personal property are a lien upon all real property owned by the person against whom the tax was assessed subject to all prior existing valid liens. Taxes upon personal property are a lien upon the personal property until paid but if the personal property is transferred before payment the tax shall be collected from other real or personal property of the transferor but if the transferor has no other property from which the taxes can be collected then payment shall be enforced from the transferred property;
2. Any person, county, municipality or political subdivision holding a certificate of purchase or tax deed issued for delinquent taxes has a lien against the real property which is subject to the certificate of purchase or tax deed to the extent of taxes, costs and penalties accrued plus interest, accruing penalties and the value of improvements placed on the real property by the lienholder or his assigns while lawfully in possession of the premises. The lien is superior to all other liens except those created by junior tax sales or payment of subsequent taxes by another person. The lien may be enforced in the district court of the county in which the real property lies or in any district court in which an action is filed in which the lienholder is made a defendant. The action shall be conducted in a manner similar to foreclosures of mortgages and sales thereunder. The decree may contain an order of sale directing the sheriff to advertise and sell the real property without appraisal and make a return of the proceedings within sixty (60) days;
3. Pursuant to an order of sale under paragraph (ii) of this subsection, the sheriff shall advertise the property for sale, and sell the property at public auction, without appraisal, to the highest bidder for cash. The lienholder pursuant to a certificate of purchase or tax deed may bid on the property and if he is the highest bidder, he shall only pay to the sheriff the amount by which his bid exceeds the amount due him under the court’s decree. Upon confirmation of the sale by the court, the sheriff shall execute a deed conveying title to the real property to the purchaser in fee simple subject only to the rights of lienholders from junior tax sales. Any person having an interest in the real property may redeem the property prior to confirmation by the court by paying into court a sum of money sufficient to pay all sums owing to the lienholder;
4. Upon confirmation of the sale, the proceeds of the sale shall be applied as follows:
  1. To pay the costs of the action and sale including an attorney’s fee to the lienholder’s attorney as allowed by the court;
  2. To pay all sums due the lienholder;
  3. The balance to be paid to persons holding prior interests in the real property as their interests may appear. The payment may be claimed within two (2) years from the date of confirmation of the sale, or in the case of a person under a legal disability within one (1) year from removal of the disability. If the payment is unclaimed within two (2) years the proceeds shall be credited to the county sinking fund. If a person under a legal disability claims the proceeds within one (1) year following removal of the disability and the proceeds have been credited to the county sinking fund, the person shall be paid out of the county sinking fund.
5. No deficiency judgment shall be rendered against any party to an action pursuant to this subsection;
6. Liens on mineral production before January 1, 2021. The following shall apply:
  1. All taxes, fees, penalties and interest imposed upon mineral production under this article are an automatic and continuing lien in favor of the county in which the mineral was produced subject to all prior existing liens. The lien is on all property in the county, real, tangible and intangible, including all after acquired property rights, future production and rights to property, of any taxpayer to the extent permitted by W.S. 39-14-103(c)(i), 39-14-203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i), 39-14-603(c)(i) and 39-14-703(c)(i);
  2. A lien under this paragraph is also a lien on all interests of the taxpayer in the mineral estate from which the production was severed, and on all future production of the same mineral from the same leasehold, regardless of any change of ownership or change in the person extracting the mineral. A lien under this paragraph shall not apply to a royalty interest, overriding royalty or other interest carved out of the mineral estate of an owner who is not a delinquent taxpayer;
  3. Any lien arising under this paragraph is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind held by any person except a lien, claim, mortgage or other encumbrance of record held by a bona fide creditor and properly perfected, filed or recorded under Wyoming law prior to the filing of a lien as provided by subparagraph (E) of this paragraph if the county fails to:
    1. Not later than ninety (90) days after the date the tax became delinquent or was billed, whichever is later, provide notice of delinquent taxes due by certified mail to any bona fide creditor that holds a properly perfected, filed or recorded lien as set forth in subparagraph (C) of this paragraph and that provided a copy of its properly perfected, filed or recorded lien to the county treasurer; and
    2. Not later than one hundred twenty (120) days after the date the tax became delinquent or was billed, whichever is later, file its lien as provided by subparagraph (E) of this paragraph.
  4. The county may file a notice of lien at any time at its discretion, subject to the priorities in subparagraph (C), except no lien shall be enforced until the right of the taxpayer to file and properly perfect an appeal concerning the tax delinquent property before the state board of equalization has expired. A properly perfected appeal on the tax delinquent property before the state board of equalization or any subsequent properly perfected appeal on the same property to a district court or the supreme court shall stay enforcement of a lien filed by the county until such appeal has been exhausted or concluded;
  5. In order to perfect or bring an action to enforce or foreclose a tax lien under this paragraph, the county treasurer shall file a notice of the tax lien and a certified copy of the delinquent tax statement with the clerk and recorder of the real estate records in the county in which the mineral production occurred. A copy of the lien shall be filed with the secretary of state, but such filing is not required to perfect, enforce or foreclose the lien. Nothing in this subparagraph shall be deemed to require a county to perfect a lien that is perfected immediately under subparagraph (A) of this paragraph. The notice of the tax lien shall contain:
    1. The name and last known address of the person or persons against whose property the lien is filed including, but not limited to, the delinquent taxpayer;
    2. The name and address of the county as the holder of the lien and the name of the contact person within the county;
    3. The amount of the tax, fees, penalties and interest owed;
    4. A legal description of the premises of the mineral estate of the taxpayer from which the mineral was produced;
    5. A statement that the amount of the unpaid tax, fees, penalties or interest is a lien on all property, real, tangible or intangible, including all after acquired property and rights to the property belonging to the delinquent taxpayer to the extent permitted by W.S. 39-14-103(c)(i), 39-14-203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i), 39-14-603(c)(i) and 39-14-703(c)(i) and located within the county, as well as all interest of the delinquent taxpayer in the mineral estate from which the production was severed and any future production from the same mineral leasehold regardless of any change of ownership or change in the person extracting the mineral.
  6. No other action beyond that described in subparagraph (E) of this paragraph shall be required to perfect or bring an action to enforce or foreclose a tax lien;
  7. The filing of the notice of the tax lien as described in subparagraph (E) of this paragraph shall constitute record notice of the tax lien;
  8. One (1) notice of the tax lien shall be deemed sufficient to cover all taxes, together with interest, fees and penalty of the same nature which may accrue after the filing of the notice;
  9. Any tax lien created under this paragraph and duly filed shall survive the death or incapacitation of any person, and shall survive any other destruction or attempted destruction of any interest in property owned by any person liable under Wyoming law for the collection, payment or remittance of taxes, fees, penalties or interest to the county;
  10. In the event of foreclosure, the county shall be entitled to recover the costs of filing the lien, foreclosing on the lien and reasonable attorney’s fees;
  11. All notice of tax liens shall be released within sixty (60) days after taxes, penalties and interest due are paid or collected;
  12. Notwithstanding that the lien is a lien on all interests in the mineral estate from which the production was severed and on all future production from the same leasehold to the extent permitted by W.S. 39-14-103(c)(i), 39-14-203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i), 39-14-603(c)(i) and 39-14-703(c)(i), the county may for good cause shown, release the lien on all property in the county, real, tangible and intangible, and settle delinquent taxes, interest and penalties to be collected against future production from that leasehold;
  13. As used in this paragraph, “delinquent taxpayer” means any person who has any responsibility to pay ad valorem taxes, fees, penalties or interest on mineral production and who has not made full payment as of the date due for payment of the taxes, fees, penalties or interest. A delinquent taxpayer may include a mineral lessee who is receiving production from the mineral interest; the mineral lessor to the extent of the lessor’s retained interest; an owner of a royalty, overriding royalty or other interest carved out of the mineral estate; or a person severing the mineral. “Delinquent taxpayer” shall not include an owner of a royalty interest, overriding royalty or other interest carved out of the mineral estate if the person who is producing the mineral withholds a portion of the royalty, overriding royalty or other interest carved out of the mineral estate for the purpose of remitting taxes, fees, penalties or interest on behalf of the owner.
7. Liens on mineral production on or after January 1, 2021. The following shall apply:
  1. All taxes, fees, penalties and interest imposed upon mineral production under this article are an automatic and continuing lien in favor of the county in which the mineral was produced. The county lien is perpetual against all persons excluding the United States and the state of Wyoming and attaches and is perfected immediately upon production of the mineral. The lien is on all property in the county, real, tangible and intangible, including all after acquired property rights, future production and rights to property, of any taxpayer to the extent permitted by W.S. 39-14-103(c)(i), 39-14-203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i), 39-14-603(c)(i) and 39-14-703(c)(i);
  2. A lien under this paragraph is also a lien on all interests of the taxpayer in the mineral estate from which the production was severed, and on all future production of the same mineral from the same leasehold, regardless of any change of ownership or change in the person extracting the mineral. A lien under this paragraph shall not apply to a royalty interest, overriding royalty or other interest carved out of the mineral estate of an owner who is not a delinquent taxpayer;
  3. A county lien arising under this paragraph is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind except any superior lien existing before January 1, 2021 and the lien shall survive foreclosure actions until paid in full or until released by the lienholder;
  4. No lien shall be enforced until the right of the taxpayer to file and properly perfect an appeal concerning tax delinquent property before the state board of equalization has expired. A properly perfected appeal on the tax delinquent property before the state board of equalization or any subsequent properly perfected appeal on the same property to a district court or the supreme court shall stay enforcement of a lien filed by the county until such appeal has been exhausted or concluded. Nothing in this subparagraph shall be deemed to relieve any taxpayer of the requirement to pay any tax when due under this title;
  5. In order to foreclose a tax lien under this paragraph, the county treasurer shall file a notice of the intent to foreclose and a certified copy of the delinquent tax statement with the clerk and recorder of the real estate records in the county in which the mineral production occurred. A copy of the intent to foreclose shall be provided to the person against whose property the lien is filed at the last known address of the person. The notice of the intent to foreclose shall contain:
    1. The name and last known address of the person or persons against whose property the lien is filed including, but not limited to, the delinquent taxpayer;
    2. The name and address of the county as the holder of the lien and the name of the contact person within the county;
    3. The amount of the tax, fees, penalties and interest owed;
    4. A legal description of the premises of the mineral estate of the taxpayer from which the mineral was produced, detailed to at least the township, range and section.
  6. No other action beyond that described in subparagraph (E) of this paragraph shall be required to foreclose a tax lien;
  7. One (1) notice of the intent to foreclose shall be deemed sufficient to cover all taxes, together with interest, fees and penalty of the same nature which may accrue after the filing of the notice;
  8. Any tax lien created under this paragraph shall survive the death or incapacitation of any person, and shall survive any other destruction or attempted destruction of any interest in property owned by any person liable under Wyoming law for the collection, payment or remittance of taxes, fees, penalties or interest to the county;
  9. In the event of foreclosure, the county shall be entitled to recover the costs of filing the lien, foreclosing on the lien and reasonable attorney’s fees;
  10. A notice of intent to foreclose shall be released within sixty (60) days after taxes, penalties and interest due are paid or collected;
  11. Notwithstanding that the lien is a lien on all interests in the mineral estate from which the production was severed and on all future production from the same leasehold to the extent permitted by W.S. 39-14-103(c)(i), 39-14-203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i), 39-14-603(c)(i) and 39-14-703(c)(i), the county may, for good cause shown, release the lien on all property in the county, real, tangible and intangible, and settle delinquent taxes, interest and penalties to be collected against future production from that leasehold;
  12. As used in this paragraph, “delinquent taxpayer” means any person who has any responsibility to pay ad valorem taxes, fees, penalties or interest on mineral production and who has not made full payment as of the date due for payment of the taxes, fees, penalties or interest. A delinquent taxpayer may include a mineral lessee who is receiving production from the mineral interest; the mineral lessor to the extent of the lessor’s retained interest; an owner of a royalty, overriding royalty or other interest carved out of the mineral estate; or a person severing the mineral. “Delinquent taxpayer” shall not include an owner of a royalty interest, overriding royalty or other interest carved out of the mineral estate if the person who is producing the mineral withholds a portion of the royalty, overriding royalty or other interest carved out of the mineral estate for the purpose of remitting taxes, fees, penalties or interest on behalf of the owner.
Tax sales. The following shall apply:
1. The following shall apply to the distraint and sale of personal property:
  1. If the county treasurer proceeds to collect delinquent taxes by distraint and sale of personal property the county treasurer:
    1. May keep the property at the expense of the owner;
    2. Shall give notice of the time and place of sale within five (5) days after the distraint in the manner required for notice of a sale of personal property under execution;
    3. Shall commence the sale within ten (10) days after the distraint;
    4. May adjourn the sale from time to time, not exceeding three (3) days, shall adjourn the sale when there are no bidders, and shall put a notice of adjournment at the place of sale in the case of an adjournment;
    5. Shall return to the owner any surplus proceeds of sale after payment of taxes, interest, costs of keeping and transporting the property and fees of sale including charges provided by paragraph (ix) of this subsection, and render an account in writing of the sale and charges upon demand by the owner.
  2. The following fees, costs and charges shall be collected by the county treasurer to be credited to the county treasury:
    1. Twenty-three cents ($.23) per mile for necessary travel; and
    2. Not to exceed twenty dollars ($20.00) for advertising in the case of sale of personal property.
2. The following shall apply to sales of real property:
  1. If the county treasurer proceeds to collect delinquent taxes by sale of real property, he shall advertise notice of all sales of real property by publication thereof, once a week for three (3) weeks in a legal newspaper in the county, the first publication to be at least four (4) weeks prior to the day of sale and prior to the first week in September. If there is no legal newspaper published in the county, the county treasurer shall post a written notice of the sale at least thirty (30) days prior to the date of the sale within and near the front door of the courthouse and in three (3) public places in the county in which the major portion of the real property to be sold is situated;
  2. Notices of sale of real property for payment of delinquent taxes shall:
    1. Describe the real property to be sold, by providing the legal description and the street address for the property used by the United States postal service when available, or the street address used by the county or municipality if available;
    2. Contain the name of the record owner of the real property and the person in whose name the real property is assessed if different than the record owner;
    3. Enumerate the year or years for which taxes are delinquent and the amount of taxes, interest and penalties due and unpaid for each year;
    4. Specify the date, time of opening and place of sale;
    5. Specify whether the property is subject to special assessments for local or public improvements and the amount thereof.
  3. Notices of sale shall be in substantially the following form:
    1. Notice of Sale of Real Property for Delinquent Taxes State of Wyoming County of ss County Treasurer's Office , (year) Notice is hereby given that I, , the duly elected, qualified and acting county treasurer within and for the county and state aforesaid, will on the day of A.D. (year) at the courthouse at in the county and state aforesaid, offer for sale the following described real estate for taxes due and unpaid. The real estate will be sold subject to any special assessments for local or public improvements. Said sale shall take place between the hours of 9 a.m. and 5 p.m. of said day and will be continued from day to day, Sundays excepted, until all of said land has been sold. The real property to be offered at said sale, together with the taxes, penalty, interest and costs due on the same is described as follows, to-wit: Owner's Name and Description of Property Total Amount for Which Property Will Be Sold. Here state in whose name assessed and describe the property. Witness my hand the day and year first above mentioned. County Treasurer. Click to view
  4. The notice of sale and text matter describing the real property to be sold shall be set in not larger than eight (8) point type, nor wider than the regular double column width of the newspaper. All sub-heads or captions designating school, irrigation or drainage districts, or other county subdivisions, shall be composed in black-faced type, not larger than eight (8) point, centered in double columns of not more than one (1) such line;
  5. Descriptions of all property offered for sale and listed in the name of one (1) owner shall be “run in” with the commas, semicolons and periods in a continuous line so as to use all space in each line thereof except space for tabulation of the total amount of the taxes, interest and costs, each line, when necessary, shall be leadered out to said total item, thus, . . . . . . . . . . . . . . . . . . . . $;
  6. The name of the individual, firm, corporation or association to whom the property is assessed shall be set in capital letters, followed by an em dash immediately followed in the same line by the legal description and street address when available of the property to be sold which shall, if sufficiently long, continue to the end of the line leaving sufficient white space to classify the figures of the total amount for which the property is to be sold;
  7. The newspaper publisher shall follow the copy submitted to him by the county treasurer. The county treasurer shall prepare the copy for the publisher as herein provided and shall prepare the body matter of said tax list in the following form: DOE, JOHN — SW1/4 Sec. 14; S1/2 SE1/4 Sec. 12; N1/2 NE1/4 Sec. 12; SE1/4 SW1/3 Sec. 32; all in Twp. 12, Range 63 (street address when available) $134.25 ROE, JOHN — NW1/4 Sec. 12, Twp. 14, Range 63 (street address when available) 54.76 Click to view
  8. The continuation of lines used in the publication in directing the reader from page to page shall be in black-faced type, not larger than eight (8) point, shall occupy, in each case, not more than two (2) eight (8) point lines of double column width and shall be in the following form: Delinquent Tax List of County, Wyoming (year), Taxes (Continued on Page or Continued from Page ); Click to view
  9. Where the same individual, firm, corporation or association shall have assessed to it more than one (1) piece of real property located in the same school district the county treasurer shall so prepare his copy that all such pieces of property shall be advertised and appear under one (1) insertion of the name of the individual, firm, corporation or association.
3. The following shall apply to the time and place of sale, the purchasers, unsold property and the certificate of purchase:
  1. Sales of real property shall be held at the county courthouse or county building between 9:00 a.m. and 5:00 p.m., Sundays excluded, and may be adjourned from day-to-day until all lands are sold;
  2. Any person who offers to pay the amount of taxes, interest, penalties and costs including charges provided by paragraph (ix) of this subsection due on any real property is considered the purchaser thereof. The purchaser shall immediately pay the county treasurer all amounts due on the real property in the absence of which the real property shall again be offered for sale and the original purchaser disqualified. Any real property which cannot be sold for the amount of taxes, interest, penalties and costs shall be bid in for the county by the county treasurer. Real property bid in for the county shall be assessed each year and taxes placed thereon the same as other real property but shall be placed on a separate assessment roll and the valuation shall not be included in the county valuation. A list of the property shall be sent to the board on the first Monday in July for statistical purposes;
  3. Following completion of the sale the county treasurer upon payment of the fee provided by subparagraph (ix)(B) of this subsection shall make out, sign and deliver a certificate of purchase to the purchaser, or to the county in the event real property was bid in for the county without fee. The certificate of purchase shall describe the real property purchased, taxes and costs paid and shall state the amount of any special assessments for local or public improvements. Certificates of purchase may be assigned by endorsement and assignment vests all right and title of the original purchaser in the assignee or his legal representatives. The county treasurer shall also note in the margin of the delinquent tax roll the certificate of purchase number and the amount for which the property was sold;
  4. The county commissioners of any county may sell and assign any certificate of purchase for real property bid in for the county pursuant to subparagraph (iii)(B) of this subsection at public or private sale at any time. If sold at public sale the commissioners may reject any bids and continue the sale until the property is sold;
  5. The holder of the certificate of purchase takes subject to any special assessments for local or public improvements.
4. The following shall apply to tax deeds to a county:
  1. Following four (4) years from the date of sale the county treasurer shall issue and record a tax deed to the county conveying real property for which the county holds unredeemed certificates of purchase. At least sixty (60) days prior to execution and delivery of the tax deed the county clerk shall inform by personal service or send a registered or certified letter to the person in whose name the property was assessed and mortgagees, if any, to their last known addresses, if any, complying with the notice requirements of subparagraph (v)(A) of this subsection;
  2. Following issuance of a tax deed to a county, the county commissioners may dispose of the property at private sale and cause a deed to be executed to the purchaser, signed by the commission chairman and the county clerk;
  3. Upon sale of real property by the county to private parties, the county assessor shall immediately place the property on the assessment roll of the county.
5. The following shall apply to tax deeds to purchasers:
  1. The county treasurer shall accept applications and issue tax deeds for unredeemed real property subject to a certificate of purchase not less than four (4) nor more than six (6) years from the date of the original sale for taxes to the person in whose name the certificate of purchase was delivered or his assigns upon proper application, return of the certificate of purchase, payment of fees and proof of compliance with the notice requirements of this section to consist of the fact of personal service and the contents of the notice served in cases where personal service is made, or, in the case of service by publication, a sworn statement attached to a copy of the notice indicating the time of service by the publisher, manager or editor of the newspaper in which publication of notice was made;
  2. Holders of certificates of purchase of real property sold for delinquent taxes, including a holder’s or county’s assigns, upon application for a tax deed therefor shall furnish proof to the county treasurer:
    1. That at least three (3) months prior to the application a written or printed notice was served on each person in actual possession or occupancy of the real property and the person in whose name the property was taxed or assessed if upon diligent inquiry the persons can be found in the county; or
    2. If no person is in actual possession or occupancy of the property and if the person in whose name the property was taxed or assessed cannot be found in the county, that notice was published in a newspaper printed in the county, or if no newspaper is printed in the county, then in a newspaper printed in Wyoming nearest to the county seat of the county in which the property is located. The notice shall be published once a week for three (3) weeks, the first publication not more than five (5) months and the last publication not less than three (3) months prior to the application; and
    3. That notice was sent by certified or registered mail to the record owner and mortgagees, if any, of the real property if their addresses are known or disclosed by the public records.
  3. Notices required by this paragraph shall contain the following:
    1. When the applicant purchased the real property;
    2. In whose name the real property was taxed;
    3. A description of the real property;
    4. The year the property was taxed or assessed;
    5. When the time of redemption will expire;
    6. When application for a tax deed will be made;
    7. The amount of any special assessments for local or public improvements.
  4. Following issuance of a tax deed, the grantee shall file the notice and proof of service to be recorded as other instruments affecting the conveyance of real property. The tax deed, when recorded, is subject to the provisions of W.S. 34-2-131 through 34-2-135 .
6. Form of tax deeds. The following shall apply:
  1. Tax deeds executed by the treasurer shall be substantially in the following form: Know all men by these presents, that whereas, the following described real property, viz: (here insert the description) situated in the County of , and State of Wyoming, was subject to taxation for the year (or years) A.D. ; and whereas the taxes assessed upon said real property for the year (or years) aforesaid, remained due and unpaid at the date of such sale hereinafter named, and whereas the treasurer of the said county did on the day of , A.D. , by virtue of the authority vested by law, at (an adjourned sale) the sale begun and publicly held on the day of , A.D. , expose to public sale at the court house (or county building) in the county aforesaid, in substantial conformity with all the requirements of the statute in such case made and provided, the real property above described, for the payment of the taxes, interest and costs then due, and remaining unpaid on said property, and whereas at the time and place aforesaid, A.B., of the county of , and of , having offered to pay the sum of dollars and cents, being the whole amount of taxes, interest and costs then due and remaining unpaid on said property for (here follows a description of the property sold) which was the least quantity bid for, and payment of said sum having been made by him to the said treasurer the said property was stricken off to him at that price (and whereas the said A.B. did, on the day of , A.D. , duly assign the certificate of the sale of the property as aforesaid, and all his right, title and interest to said property, to C.D. of the County of , and of ) and, whereas four (4) years have elapsed since the date of said sale, and the said property has not been redeemed therefrom, as provided for by law; now, therefore, I, E. F., treasurer of the county aforesaid, for and in consideration of the said sum to the treasurer paid as aforesaid, and by virtue of the statute in such case made and provided, have granted, bargained and sold, and by these presents do grant, bargain and sell, unto the said A. B. (or C. D.) his heirs and assigns, the real property last hereinbefore described, to have and to hold unto him, the said A. B. (or C. D.) his heirs and assigns forever, subject, however, to all the rights of redemption provided by law and to any special assessments for unpaid local or public improvements. In witness whereof, I, E. F., treasurer, as aforesaid by virtue of the authority aforesaid, have hereunto subscribed my name, on this day of , A.D. . E. F., Treasurer. Click to view
  2. Tax deeds shall be acknowledged by the treasurer.
7. The following shall apply to tax deeds:
  1. No irregularity or informality in the advertisement of sale provided by paragraph (ii) of this subsection shall affect the legality of the sale or the title to any real property conveyed by a subsequent treasurer’s tax deed. In all cases the provisions of this act shall be deemed sufficient notice to the owners of the sale of the property;
  2. Any grantee of a tax deed or county commissioner’s deed pursuant to paragraph (iv) or (v) of this subsection, and successors in title are entitled to possession of the real property conveyed by the deed and the deed is prima facie evidence of title to the property described subject to special assessments for local or public improvements. The burden of proof shall be upon any party seeking to invalidate title conveyed by a tax or county commissioner’s deed in any action in any court in Wyoming;
  3. Books and records of the county clerk’s and county treasurer’s offices, on copies duly certified, shall be deemed sufficient evidence to prove the sale of any real property for taxes, the redemption thereof, or the payment of the taxes thereon;
  4. No action for the recovery of real property sold for the nonpayment of taxes shall be maintained unless commenced within six (6) years after the date of sale for taxes.
8. The following shall apply to the indemnification of a purchaser under a void sale and a lien under an invalid sale:
  1. When real property has been sold for delinquent taxes unlawfully in consequence of any mistake, irregularity or unlawful act of a county treasurer rendering the sale void, the county shall pay the purchaser or his assignee the total amount to which he would have been entitled upon redemption if the property had been rightfully sold. The county treasurer and his sureties are liable to the county for the amount paid if due to an act of the county treasurer or his deputies;
  2. When real property has been sold or conveyed for delinquent taxes and it is discovered or adjudged that the sale or conveyance was invalid and the purchaser or grantee has no legal right of recovery from the county as provided by subparagraph (A) of this paragraph, the purchaser or grantee has a lien against the real property for the amount due on any taxes for which the property was sold or conveyed plus any subsequent taxes thereon paid by the purchaser or his assigns plus interest of eight percent (8%) per annum. The lien may be enforced in any court of competent jurisdiction;
  3. If the grantee of a tax deed or persons claiming under him by virtue of the tax deed are defeated in any action for the recovery of the real property conveyed by the tax deed, the court shall grant judgment in favor of the grantee or person claiming under him against the successful party to the suit before the successful party is awarded relief or granted possession of the real property. The judgment, which is a lien against the real property, shall be for the amount of all taxes paid on the real property by the grantee or person claiming under him, interest at eight percent (8%) per annum on the amount paid at the tax sale and on subsequent taxes from the time paid and costs as allowed by law including the cost of the tax deed and recording the tax deed.
9. The following fees, costs and charges shall be collected by the county treasurer to be credited to the county treasury:
  1. Twenty-three cents ($.23) per mile for necessary travel and not to exceed twenty dollars ($20.00) for advertising in the case of sale of personal property and not to exceed twenty dollars ($20.00) for advertising in the case of sale of real property to collect delinquent taxes;
  2. Not to exceed twenty dollars ($20.00) for issuing a certificate of purchase;
  3. Twenty-five dollars ($25.00) for issuing a treasurer’s deed to a private purchaser;
  4. Not to exceed twenty dollars ($20.00) for issuing a certificate of redemption.

History. Laws 1998, ch. 5, § 1; 1999, ch. 150, § 3; 2001, ch. 177, § 1; 2003, ch. 62, § 1; 2017 ch. 104, § 1, effective July 1, 2017; 2019 ch. 187, § 1, effective July 1, 2019; 2020 ch. 141, § 1, effective July 1, 2020; 2020 ch. 142, § 2, effective March 24, 2020; 2021 ch. 10, § 1, effective July 1, 2021.

Cross references. —

As to actions to enjoin illegal collection of or to recover back taxes, see § 39-13-109 .

As to sufficiency of tax title to protect occupying claimant of real estate with reference to conditions under which claimant is to be paid for improvements, see § 1-32-208 .

As to tax title being sufficient to protect occupant in demanding the value of improvements, see § 1-32-208 .

As to rights of purchaser where sale for taxes invalid, see § 1-17-332 .

As to receipt and disbursement of public funds, see § 9-4-101 et seq.

As to foreclosure of mortgages and power of sale, see chapter 4 of title 34.

As to service of process generally, see Rule 4, W.R.C.P.

The 2017 amendment , effective July 1, 2017, in (d)(vi)(B), added the last sentence; and in (d)(vi)(O), added the last sentence.

The 2019 amendment, effective July 1, 2019, in (d)(vi)(A), added the second sentence, in the introductory language in (d)(vi)(C), added the first sentence, the proviso to the second sentence, "related to mineral production before January 1, 2021" following "this paragraph," "held by any person" following "any kind," "if the county fails to" at the end, added (d)(vi)(C)(I) and (d)(vi)(C)(II), and made related changes, in (d)(vi)(D), added "subject to the priorities in subparagraph (C)" following "discretion," in the introductory language in (d)(vi)(E), added "or bring an action to enforce or foreclose" following "to perfect" in the first sentence, "enforce or foreclose" following "to perfect" in the second sentence, and added the third sentence, in (d)(vi)(E)(IV), added "of the mineral estate of the taxpayer" following "premises," and in (d)(vi)(F), added "or bring an action to enforce or foreclose" following "to perfect."

The 2020 amendments. —

The first 2020 amendment, by ch. 141, § 1, effective July 1, 2020, in the introductory language of (d)(vi), added “before January 1, 2021”; in (d)(vi)(A), deleted “. For any lien related to mineral production on or after January 1, 2021, the county lien is perpetual against all persons excluding the United States and the state of Wyoming and attaches and is perfected immediately upon production of the mineral” from the first and second sentence, and deleted “delinquent” preceding “taxpayer to the extent” in the last sentence; in (d)(vi)(B), deleted “delinquent” preceding “taxpayer in the mineral estate”; in (d)(vi)(C), substituted “Any” for “For any lien related to mineral production on or after January 1, 2021, a county lien arising under this paragraph is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind except as provided in subparagraph (A) of this section and the lien shall survive foreclosure actions until paid in full or until released by the lienholder. Except as otherwise provided in this subparagraph,” and deleted “related to mineral production before January 1, 2021” following “Any lien arising under this paragraph”; in (d)(vi)(E)(V), added “regardless of any change of ownership or change in the person extracting the mineral. Any new owner or new person extracting the mineral shall not be subject to a prior lien under this paragraph if the new owner or new person extracting the mineral furnishes evidence of a certification from the applicable taxing authorities to the previous owner or previous person extracting the mineral that at the time of the sale or transfer to the new owner or new person extracting the mineral, payment of all state and local taxes imposed upon mineral production was current or the applicable taxing authorities had released, settled or agreed to other payment terms” to the end; in (d)(vi)(O), in the first sentence, substituted “any” for “the legal” following “any person who has,” added “full” preceding “payment,” substituted “for payment of the” for “of such” following “date due,” in the second sentence, added “or” preceding “a person severing,” substituted a period for “if the person has the legal responsibility for remittance of ad valorem tax, fees, penalties or interest on the mineral production,” in the third sentence, substituted “shall” for “does” at the beginning, and deleted “and legally responsible for remitting ad valorem taxes, fees, penalties or interest on production” following “producing the mineral”; and added (d)(vii).

The second 2020 amendment, by ch. 142, § 2, in (b)(i), added “Except as otherwise provided in W.S. 39-13-113 ,” at the beginning; in (b)(ii), added “W.S. 39-13-113 or” following “provided by”; in (c)(ii)(C), added “W.S. 39-13-113 or” in the first sentence.

Laws 2020, ch. 142, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 24, 2020.

While neither amendment gave effect to the other, both have been given effect in this section as set out above.

The 2021 amendment, effective July 1, 2021, deleted the last sentence of (d)(vi)(E)(V), which read, "Any new owner or new person extracting the mineral shall not be subject to a prior lien under this paragraph if the new owner or new person extracting the mineral furnishes evidence of a certification from the applicable taxing authorities to the previous owner or previous person extracting the mineral that at the time of the sale or transfer to the new owner or new person extracting the mineral, payment of all state and local taxes imposed upon mineral production was current or the applicable taxing authorities had released, settled or agreed to other payment terms"; deleted the last sentence of (d)(vii)(C), which read, "Any new owner or new person extracting the mineral shall not be subject to a prior lien under this paragraph if the new owner or new person extracting the mineral furnishes evidence of a certification from the applicable taxing authorities to the previous owner or previous person extracting the mineral that at the time of the sale or transfer to the new owner or new person extracting the mineral, payment of all state and local taxes imposed upon mineral production was current or the applicable taxing authorities had released, settled or agreed to other payment terms"; and, in the first sentence of (d)(vii)(E), deleted "pursuant to a tax sale under subsection (e) of this section" following "paragraph," and made a related change.

Editor's notes. —

There is no subparagraph (e)(ii)(I), (d)(vi)(I) or (d)(vi)(L) in this section as it appears on the printed act.

Applicability. —

Laws 2019, ch. 187 § 2, provides: “This act applies to any county ad valorem tax lien perfected on or after July 1, 2019.”

I. General Consideration.
II. Assessment Process.
III. Tax Sale Process.

I.General Consideration.

—Bankruptcy.

Where debtor sought avoidance of preferential payments under 11 U.S.C.S. § 547 for ad valorem tax payments, court could not conclude as matter of law that 18.00% rate in Wyo. Stat. Ann. § 39-13-108(b)(ii) was interest rather than penalty because court could not determine how much, if any, of rate was used to coerce compliance or to punish noncompliant taxpayer. Vanguard Operating, LLC v. Sublette Cty. Treasurer (In re Vanguard Nat. Res., LLC), 2020 Bankr. LEXIS 83 (Bankr. S.D. Tex. Jan. 14, 2020).

What law governs. —

Validity of tax sale must be determined by the law as it was in force at the time of the sale to the county. Barrett v. Barrett, 46 Wyo. 84, 23 P.2d 857, 1933 Wyo. LEXIS 33 (Wyo. 1933).

Legislative history. —

See Atlantic Richfield Co. v. Board of County Comm'rs, 569 P.2d 1267, 1977 Wyo. LEXIS 318 (Wyo. 1977).

Predecessor statute and former version of § 39-4-101 distinguished. —

See Atlantic Richfield Co. v. Board of County Comm'rs, 569 P.2d 1267, 1977 Wyo. LEXIS 318 (Wyo. 1977).

Quoted in

Black v. Teton County Bd. of County Comm'rs, 775 P.2d 484, 1989 Wyo. LEXIS 141 (Wyo. 1989).

Cited in

Wyoming Dep't of Revenue & Taxation-Excise Tax Div. v. First Wyo. Bank, 718 P.2d 31, 1986 Wyo. LEXIS 540 (Wyo. 1986); Wyoming State Tax Comm'n v. BHP Petro. Co., 856 P.2d 428, 1993 Wyo. LEXIS 109 (Wyo. 1993); Kunard v. Enron Oil & Gas Co., 869 P.2d 132, 1994 Wyo. LEXIS 22 (Wyo. 1994); Ross v. State, 930 P.2d 965, 1996 Wyo. LEXIS 181 (Wyo. 1996); Collier v. Hilltop Nat'l Bank, 920 P.2d 1241, 1996 Wyo. LEXIS 99 (Wyo. 1996); Union Pac. R.R. v. Burton, 949 F. Supp. 1546, 1996 U.S. Dist. LEXIS 19825, 143 A.L.R. Fed. 703 (D. Wyo. 1996).

Law reviews. —

For article, “Administration of the General Property Tax in Wyoming,” see 4 Wyo. L.J. 227.

For comment, “Remedies for Defects in General Property Tax Assessments in Wyoming,” see 4 Wyo. L.J. 240.

For comment, “Tax Lien Priority in Wyoming,” see 4 Wyo. L.J. 255 (1950).

For article, “Defects — Tax Sale as Affecting Validity of Title,” see 4 Wyo. L.J. 266.

For article, “Limitations and Defective Tax Deeds,” see 4 Wyo. L.J. 271.

For article, “The Tax Sale Purchaser's Lien,” see 4 Wyo. L.J. 275.

For article, “Reservation of Minerals by Wyoming Counties,” see 12 Wyo. L.J. 159 (1958).

For comment, “Marketable Title Legislation: Tax Deeds in Wyoming,” see XI Land & Water L. Rev. 419 (1976).

Am. Jur. 2d, ALR and C.J.S. references. —

Necessity of consent of court to tax sale of property in custody of court or of receiver or trustee appointed by it, 3 ALR2d 893.

What constitutes public sale, 4 ALR2d 575.

Redemption of client's property sold at tax sale to attorney, 20 ALR2d 1280.

Holder of tax certificate as affected by public official's waiver of, or failure to require, compliance with conditions of redemption, 21 ALR2d 1273.

Trust as arising from oral agreement to purchase property on tax sale for another, 27 ALR2d 1285.

Effect of misnomer of landowner or delinquent taxpayer in notice, advertisement, etc., of tax foreclosure or sale, 43 ALR2d 967.

When right to refund of state or local taxes accrues, within statute limiting time for applying for refund, 46 ALR2d 1350.

Who may redeem, from tax foreclosure or sale, property to which title or record ownership is held by corporation, 54 ALR2d 1172.

Applicability of tax redemption statutes to separate mineral estates, 56 ALR2d 621.

Right to interest on tax refund or credit in absence of specific controlling statute, 88 ALR2d 823.

What constitutes “public place” within requirements as to posting of tax notices, 90 ALR2d 1210.

Property owner's liability for unpaid taxes following acquisition of property by another at tax sale, 100 ALR3d 593.

Duty to pay real-property taxes as affected by time of commencement or termination of life estate, 8 ALR4th 643.

Standing of one taxpayer to complain of underassessment or nonassessment of property of another for state and local taxation, 9 ALR4th 428.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party, 45 ALR4th 447.

Easement, servitude or covenant as affected by sale for taxes, 7 ALR5th 187.

What is “last known address” of taxpayer for purposes of mailing of notice of tax deficiency under § 6212(b) of the Internal Revenue Code of 1954 (26 USC § 6212(b)), 58 ALR Fed 548.

Anti-injunction provision of Internal Revenue Code (26 USC § 7421(a)) as precluding federal court's jurisdiction over taxpayer's request for return of property in possession of federal government, 71 ALR Fed 852.

II.Assessment Process.

Interest imposed on net deficit. —

Subsection (b) imposes interest on underpaid taxes only when the taxpayer's total underpayments exceed its overpayments for a given year. The term balance refers to the taxpayer's annual net balance, after offsetting overpayments and underpayments, and not to the amount remaining due against specific property assessed for ad valorem taxes, regardless of any overpayments on other taxable production. Kunard v. Enron Oil & Gas Co., 869 P.2d 132, 1994 Wyo. LEXIS 22 (Wyo. 1994).

Subsection (c) is not conclusive on the taxing authorities. Corthell v. Board of Comm'rs, 44 Wyo. 71, 8 P.2d 812, 1932 Wyo. LEXIS 8 (Wyo. 1932).

Opportunity to object. —

Including reimbursements in assessment process applies retroactively. —

The decision in Enron Oil & Gas Co. v. Department of Revenue & Taxation, 820 P.2d 977, 1991 Wyo. LEXIS 174 (Wyo. 1991), which held that the department of revenue and taxation can include ad valorem tax reimbursements as a component in the assessment process for determining fair cash market value of minerals, including natural gas, should be applied retroactively. Wyoming State Tax Comm'n v. BHP Petroleum Co., 856 P.2d 428, 1993 Wyo. LEXIS 109 (Wyo. 1993).

Delinquent taxes not collectable from unit operator. —

Delinquent ad valorem taxes on mineral production cannot be collected from the unit operator of a federal exploratory unit as opposed to the working interest owners. While the state may send the unit operator notice of the tax assessment and the unit operator may continue to pay taxes for other owners voluntarily or pursuant to contract, the state may not collect taxes due from others by forcing payment by the unit operator. Wyoming State Tax Comm'n v. BHP Petroleum Co., 856 P.2d 428, 1993 Wyo. LEXIS 109 (Wyo. 1993).

School districts. —

A school district is entitled to its proportionate share of the delinquency interest collected pursuant to this statute. Campbell County Sch. Dist. No. 1 v. Campbell County Sch. Dist. No. 1 v. Board of County Comm'rs, 884 P.2d 960, 1994 Wyo. LEXIS 135 (Wyo. 1994).

Assumption regarding tax list. —

In suit involving validity of tax title, appellate court will assume that delinquent tax list was properly made out, certified to and filed, where no contention was made to the contrary. Nowells v. Jones, 37 Wyo. 405, 263 P. 698, 1928 Wyo. LEXIS 13 (Wyo. 1928).

Certificate required. —

The keeping of a book in which at the end of the year each collector enters merely the delinquent taxes for that year, without any certificate, is insufficient. Noble v. Amoretti, 11 Wyo. 230, 71 P. 879, 1903 Wyo. LEXIS 5 (Wyo. 1903).

Where tax was in part illegal and complainant paid amount it deemed legally due, though this amount was not sufficient, heavy penalty imposed for delinquency will not be imposed on amount remaining due, but legal interest only. Cottle v. Union P. R. Co., 201 F. 39, 1912 U.S. App. LEXIS 1990 (8th Cir. Wyo. 1912).

Tax list required. —

There can be no distress for delinquent taxes without delinquent tax list. Noble v. Amoretti, 11 Wyo. 230, 71 P. 879, 1903 Wyo. LEXIS 5 (Wyo. 1903).

Enforcement of section. —

This section gives a new right and remedy which is enforceable in the federal courts within the state. North Side Canal Co. v. State Board of Equalization, 17 F.2d 55, 1926 U.S. App. LEXIS 2732 (8th Cir. Wyo. 1926), cert. denied, 274 U.S. 740, 47 S. Ct. 586, 71 L. Ed. 1320, 1927 U.S. LEXIS 158 (U.S. 1927).

Every discrimination does not entitle taxpayer to injunction. Bunten v. Rock Springs Grazing Ass'n, 29 Wyo. 461, 215 P. 244, 1923 Wyo. LEXIS 25 (Wyo. 1923).

“Illegality” and “irregularity” distinguished. —

“Illegality” in assessment of tax is a substantial defect contrary to law and leaves proceeding as respects injunction with nothing to stand on, while “irregularity” is a formal defect contrary only to practice authorized by law, and relates to manner of doing the act rather than to act itself. Bunten v. Rock Springs Grazing Ass'n, 29 Wyo. 461, 215 P. 244, 1923 Wyo. LEXIS 25 (Wyo. 1923).

Tax will not be enjoined unless it is illegal and not merely irregular. Bunten v. Rock Springs Grazing Ass'n, 29 Wyo. 461, 215 P. 244, 1923 Wyo. LEXIS 25 (Wyo. 1923).

Assessors and boards of equalization must act honestly, and not fraudulently, arbitrarily or capriciously. Bunten v. Rock Springs Grazing Ass'n, 29 Wyo. 461, 215 P. 244, 1923 Wyo. LEXIS 25 (Wyo. 1923).

Collection enjoined where no taxable property in county. —

The collection of taxes may be enjoined on the ground that plaintiff had no taxable property in the county, without first making application to the board of equalization to correct the assessment. Horton v. Driskell, 13 Wyo. 66, 77 P. 354, 1904 Wyo. LEXIS 23 (Wyo. 1904).

Collection of tax is not enjoined on sole ground that assessment is excessive. Bunten v. Rock Springs Grazing Ass'n, 29 Wyo. 461, 215 P. 244, 1923 Wyo. LEXIS 25 (Wyo. 1923).

That assessor made increase ordered by state board without order from county board is mere irregularity not warranting injunction. Bunten v. Rock Springs Grazing Ass'n, 29 Wyo. 461, 215 P. 244, 1923 Wyo. LEXIS 25 (Wyo. 1923).

Action to recover illegal taxes paid under protest is governed by equitable principles. Ver Straten v. Board of Comm'rs, 35 Wyo. 67, 246 P. 916, 1926 Wyo. LEXIS 8 (Wyo. 1926).

Absence of hearing not cured by injunction. —

Failure of statute which authorized valuation of property that has escaped taxation to provide for hearing of taxpayer was not cured by act giving district court jurisdiction to enjoin levy of illegal taxes and of action to recover illegally collected taxes. Orcutt v. Crawford, 85 F.2d 146, 1936 U.S. App. LEXIS 4059 (10th Cir. Wyo.), cert. denied, 299 U.S. 594, 57 S. Ct. 119, 81 L. Ed. 438, 1936 U.S. LEXIS 1013 (U.S. 1936).

Relief inapplicable to sales or use tax. —

Statutes affording relief for recovery of taxes erroneously assessed apply only to general property tax and not to sales and use taxes. Morrison-Knudsen Co. v. State Board of Equalization, 35 F. Supp. 553, 1940 U.S. Dist. LEXIS 2593 (D. Wyo. 1940).

But applicable to gasoline taxes outside jurisdiction. —

If the area from which municipally taxed gasoline was sold was not within the town, the money received by the town in payment under protest of taxes thereon should, in good conscience, be recoverable and future attempts to require similar payments should be enjoined. This has been legislatively recognized by this section. Griffin v. Pine Bluffs, 366 P.2d 993, 1961 Wyo. LEXIS 135 (Wyo. 1961), reh'g denied, 368 P.2d 132, 1962 Wyo. LEXIS 63 (Wyo. 1962).

Action against county in corporate name. —

An action to recover taxes paid under compulsion to county assessor, and by him paid into county treasury, should be brought against county in its corporate name. Kelley v. Rhoads, 7 Wyo. 237, 51 P. 593, 1898 Wyo. LEXIS 2 (Wyo. 1898).

Defense. —

In action to recover taxes paid under protest, county can defend by showing that plaintiff is not entitled to whole or any part of his demand. Ver Straten v. Board of Comm'rs, 35 Wyo. 67, 246 P. 916, 1926 Wyo. LEXIS 8 (Wyo. 1926).

Portion of taxes retained. —

Where county attempted to tax nontaxable interest in lands, including water rights, in action to recover taxes paid, county should be permitted to retain portion of taxes based on value of water rights shown to be taxable. Ver Straten v. Board of Comm'rs, 35 Wyo. 67, 246 P. 916, 1926 Wyo. LEXIS 8 (Wyo. 1926).

III.Tax Sale Process.

Action to restrain advertising. —

Court cannot assume, in suit to restrain county treasurer from advertising tax sale of irrigation district land, that advertisement would be futile and waste of money because of failure to sell such land at former tax sales. Board of Comm'rs v. Featherstone, 26 Wyo. 1, 174 P. 192, 1918 Wyo. LEXIS 20 (Wyo. 1918).

Paper in which notice published. —

Treasurer is not obliged to publish notice in the official paper, but may publish it in any other paper. Albany County v. Chaplin, 5 Wyo. 74, 37 P. 370, 1894 Wyo. LEXIS 20 (Wyo. 1894); State ex rel. Boomerang Co. v. McGibbon, 5 Wyo. 82, 37 P. 373, 1894 Wyo. LEXIS 21 (Wyo. 1894).

Incorrect amount of taxes stated. —

Sale was not invalid where the correct amount of taxes was not stated in published notice. McCague Inv. Co. v. Mallin, 25 Wyo. 373, 170 P. 763, 1918 Wyo. LEXIS 3 (Wyo. 1918).

Year for which property is being sold. —

The notice provided for in this section should indicate year for which the property is being sold for delinquent taxes. Davis v. Minnesota Baptist Convention, 45 Wyo. 148, 16 P.2d 48, 1932 Wyo. LEXIS 55 (Wyo. 1932).

Proving tax title. —

Where plaintiff relies on a tax deed in an action to quiet title, it is not sufficient merely to prove the validity of the tax sale. Davis v. Minnesota Baptist Convention, 45 Wyo. 148, 16 P.2d 48, 1932 Wyo. LEXIS 55 (Wyo. 1932).

Tax title claimant has the burden of proving that statutory provisions regarding tax sale have been complied with. Barrett v. Barrett, 46 Wyo. 84, 23 P.2d 857, 1933 Wyo. LEXIS 33 (Wyo. 1933).

One claiming title under a tax sale must prove that each step in the proceedings was regularly taken and that mandatory statutory provisions, such as giving proper notice of the tax sale, were strictly followed. Barrett v. Barrett, 46 Wyo. 84, 23 P.2d 857, 1933 Wyo. LEXIS 33 (Wyo. 1933).

Where party claiming tax title fails to prove publication and posting of notice required by statute, sale is invalid. Barrett v. Barrett, 46 Wyo. 84, 23 P.2d 857, 1933 Wyo. LEXIS 33 (Wyo. 1933).

Burden of proving tax title. —

Statutory provision that records of the clerk of county commissioners are sufficient to prove tax sale did not change rule that tax title claimant has the burden of proving that statutory provisions have been complied with. Barrett v. Barrett, 46 Wyo. 84, 23 P.2d 857, 1933 Wyo. LEXIS 33 (Wyo. 1933).

Intent Section. —

Section was not intended to authorize tax sales without notice, but merely to cure defects in notice of sale, and where neither name of owner nor description of property or lands was shown anywhere in tax proceedings, notice was lacking and sale void. Electrolytic Copper Co. v. Rambler Consol. Mines Corp., 34 Wyo. 304, 243 P. 126, 1926 Wyo. LEXIS 40 (Wyo. 1926), overruled, Goodrich v. Stobbe, 908 P.2d 416, 1995 Wyo. LEXIS 226 (Wyo. 1995).

Extraneous evidence of illegality required. —

Tax deed to be fair on its face must be one which requires extraneous evidence to show illegality of the conveyance. Denny v. Stevens, 52 Wyo. 253, 73 P.2d 308, 1937 Wyo. LEXIS 48 (Wyo. 1937), reh'g denied, 52 Wyo. 253, 73 P.2d 308, 1938 Wyo. LEXIS 32 (Wyo. 1938).

Burden of bringing limitation statute into operation. —

Defendant tax purchaser, relying on limitation statute, must establish facts to bring statute into operation. Electrolytic Copper Co. v. Rambler Consol. Mines Corp., 34 Wyo. 304, 243 P. 126, 1926 Wyo. LEXIS 40 (Wyo. 1926), overruled, Goodrich v. Stobbe, 908 P.2d 416, 1995 Wyo. LEXIS 226 (Wyo. 1995).

When limitation starts to run. —

Limitation statute would not start to run in favor of purchaser at tax sale until he had title for property or was entitled thereto. Electrolytic Copper Co. v. Rambler Consol. Mines Corp., 34 Wyo. 304, 243 P. 126, 1926 Wyo. LEXIS 40 (Wyo. 1926), overruled, Goodrich v. Stobbe, 908 P.2d 416, 1995 Wyo. LEXIS 226 (Wyo. 1995).

Where tax sale is of lands occupied by patent title holder, limitation statute does not run in favor of tax purchaser until he takes possession. Electrolytic Copper Co. v. Rambler Consol. Mines Corp., 34 Wyo. 304, 243 P. 126, 1926 Wyo. LEXIS 40 (Wyo. 1926), overruled, Goodrich v. Stobbe, 908 P.2d 416, 1995 Wyo. LEXIS 226 (Wyo. 1995).

Limitation statute will not start to run in favor of purchaser at a tax sale until he has deed for property or at least is entitled thereto, and takes possession. Denny v. Stevens, 52 Wyo. 253, 73 P.2d 308, 1937 Wyo. LEXIS 48 (Wyo. 1937), reh'g denied, 52 Wyo. 253, 73 P.2d 308, 1938 Wyo. LEXIS 32 (Wyo. 1938).

When lands are not occupied after tax sales, the holders of the tax deeds still have constructive possession of the properties and the statute of limitations commences to run. Goodrich v. Stobbe, 908 P.2d 416, 1995 Wyo. LEXIS 226 (Wyo. 1995).

Limitation period applicable to counties. —

The plain language of subsection (d) does not exempt counties; there is no reason why counties should not be allowed to actually or constructively possess properties which they have acquired through tax sales. Goodrich v. Stobbe, 908 P.2d 416, 1995 Wyo. LEXIS 226 (Wyo. 1995).

Void tax deed ineffective to start limitations running. —

A tax deed void on its face because not acknowledged before the proper officer did not constitute color of title, and was ineffective to start the six-year statute of limitations provided by this section. Matthews v. Blake, 16 Wyo. 116, 92 P. 242, 1907 Wyo. LEXIS 39 (Wyo. 1907).

Possession under a tax deed void on its face does not set in motion special statute of limitations governing recovery of property sold for taxes. Denny v. Stevens, 52 Wyo. 253, 73 P.2d 308, 1937 Wyo. LEXIS 48 (Wyo. 1937), reh'g denied, 52 Wyo. 253, 73 P.2d 308, 1938 Wyo. LEXIS 32 (Wyo. 1938).

Where party does not rely upon short statute of limitations but on adverse possession for 10 years, it is immaterial whether void tax deed under which plaintiff claims was inadmissible under such limitations statute. Bruch v. Benedict, 62 Wyo. 213, 165 P.2d 561, 1946 Wyo. LEXIS 2 (Wyo. 1946).

Laches. —

Where defendant secured tax sale certificates, but not tax deed, was never in possession and did not seek reimbursement on tax certificate until 14 years later, he was barred by “laches” from obtaining reimbursement upon plaintiff's suit to quiet title. Harnden v. Fitch, 54 Wyo. 356, 92 P.2d 546, 1939 Wyo. LEXIS 17 (Wyo. 1939).

Title passes to county by operation of law. —

The title of land bid in by a county at a tax sale passes to the county by operation of law without certificate of sale or tax deed. Barrett v. Barrett, 46 Wyo. 84, 23 P.2d 857, 1933 Wyo. LEXIS 33 (Wyo. 1933).

Time and type of sale. —

When a certificate of purchase has been issued to a county, the property which is thus obtained may be sold by the county at any time, at either public or private sale. Williams v. School Dist., 56 Wyo. 1, 102 P.2d 48, 1940 Wyo. LEXIS 22 (Wyo. 1940).

Form of deed executed by chairman and clerk of county board. —

When, after the expiration of four years, the county receives a deed from the treasurer, and thereafter sells the property, this section prescribes no form of a deed to be executed by the chairman of the county board and its clerk. The form to be used is left wholly to the discretion of the board. Probasco v. Sikes, 77 Wyo. 108, 307 P.2d 817, 1957 Wyo. LEXIS 11 (Wyo. 1957).

County may sell property and reserve mineral rights. —

Where a county had acquired absolute title to bid-in property by a deed issued by the county treasurer as authorized by this section, the board of county commissioners, in selling the property to a private person, had authority to reserve mineral rights. Probasco v. Sikes, 77 Wyo. 108, 307 P.2d 817, 1957 Wyo. LEXIS 11 (Wyo. 1957).

No warranty of title. —

A purchaser of land from the county, which it had acquired through a tax sale, who is later ejected at instance of original owner, because of illegality of tax proceedings and sale, cannot recover the moneys paid to the county for its deed, as county commissioners cannot and do not warrant title so conveyed. Board of County Comm'rs v. Brewer, 50 Wyo. 419, 62 P.2d 685, 1936 Wyo. LEXIS 33 (Wyo. 1936).

Failure of treasurer to execute and deliver deed. —

If, under this section, deed on resale of land bid in by county should have been executed by treasurer, his failure to execute and deliver deed could not invalidate tax sale or subsequent sale by county. McCague Inv. Co. v. Mallin, 23 Wyo. 201, 147 P. 507, 1915 Wyo. LEXIS 15 (Wyo. 1915).

Section should be liberally construed in favor of party redeeming. Barrett v. Barrett, 46 Wyo. 84, 23 P.2d 857, 1933 Wyo. LEXIS 33 (Wyo. 1933).

Statute fixing time for redemption of realty sold on account of delinquent taxes should be liberally construed in favor of owner or party entitled to redeem. Hackett v. Linch, 57 Wyo. 289, 116 P.2d 868, 1941 Wyo. LEXIS 35 (Wyo. 1941).

Holders of special assessment liens are not mortgagees and are not covered by provision that notice of expiration of redemption time from tax sale be mailed to mortgagee whose address can be found. Barlow v. Lonabaugh, 61 Wyo. 118, 156 P.2d 289, 1945 Wyo. LEXIS 6 (Wyo. 1945).

Right to notice and right to redeem distinguished. —

Right to notice of expiration of right of redemption is not necessarily coextensive with right to redeem; statutory provisions designating persons entitled to notice govern. Barlow v. Lonabaugh, 61 Wyo. 118, 156 P.2d 289, 1945 Wyo. LEXIS 6 (Wyo. 1945).

Notice required. —

Where address of one who had interest in land sold for delinquent taxes was well known, notice of expiration of time for redemption should have been given, and if not given, no tax deed would be valid at least as to his interests. Hackett v. Linch, 57 Wyo. 289, 116 P.2d 868, 1941 Wyo. LEXIS 35 (Wyo. 1941).

Proof of service of the notice of intention to apply for a tax deed should be sufficient to identify the person upon whom the notice was served. Davis v. Minnesota Baptist Convention, 45 Wyo. 148, 16 P.2d 48, 1932 Wyo. LEXIS 55 (Wyo. 1932).

Failure to serve notice of purpose of obtaining tax title to land within irrigation district personally on occupant vitiated tax deed. Clinton v. Elder, 40 Wyo. 350, 277 P. 968, 1929 Wyo. LEXIS 43 (Wyo.), reh'g denied, 40 Wyo. 350, 277 P. 968, 1929 Wyo. LEXIS 44 (Wyo. 1929).

Substantial compliance. —

When notice gave wrong date for expiration time of redemption but further stated that unless said property was redeemed on or before specified date tax deed would be issued, and where before expiration date, owner gave county quitclaim deed, statute was substantially complied with. Barlow v. Lonabaugh, 61 Wyo. 118, 156 P.2d 289, 1945 Wyo. LEXIS 6 (Wyo. 1945).

Though generally statutory provisions prerequisite to tax title must be at least substantially complied with, tax deed is valid where county failed to serve notice of expiration of redemption period upon property owners who executed quitclaim deed to county, and failure was not prejudicial to special assessment bond owners. Barlow v. Lonabaugh, 61 Wyo. 118, 156 P.2d 289, 1945 Wyo. LEXIS 6 (Wyo. 1945).

Notice must state expiration date of time to redeem. —

Where notice does not state expiration date of time to redeem, it is not sufficient for the issuance of tax deed. State ex rel. Bishop v. Bramblette, 43 Wyo. 470, 5 P.2d 279, 1931 Wyo. LEXIS 36 (Wyo. 1931).

Tax sale purchaser’s tax deed was void because the purchaser’s notice stating the redemption period had passed did not strictly comply with the applicable statute, as the period extended to the county treasurer’s acceptance of a valid tax deed application. Montierth v. Deutsche Bank Nat'l Trust Co., 2018 WY 41, 415 P.3d 654, 2018 Wyo. LEXIS 42 (Wyo. 2018).

Failure to make diligent inquiry to find owners. —

Tax deed grantees did not make diligent inquiry to find owners of property where the grantees paid the delinquent taxes and obtained a certificate of sale in 1984, but did not locate and view the property until six years later, at which time they entered the property by way of the owner's driveway and they never questioned the residents of the house adjacent to the property, which along with other property was enclosed by a split rail and wire fence. Trefren v. Lewis, 852 P.2d 323, 1993 Wyo. LEXIS 94 (Wyo. 1993).

Purpose of notice of expiration of time to redeem from tax sale is to bring to person entitled to redeem knowledge that land has been sold for taxes and within what time same may be redeemed from such sale. Barlow v. Lonabaugh, 61 Wyo. 118, 156 P.2d 289, 1945 Wyo. LEXIS 6 (Wyo. 1945).

Party seeking to invalidate tax deed has burden to show that he was prejudiced by a failure to comply with statute before deed will be declared void. Barlow v. Lonabaugh, 61 Wyo. 118, 156 P.2d 289, 1945 Wyo. LEXIS 6 (Wyo. 1945).

Statute of limitations. —

Special statute of limitations governing recovery of real property sold for taxes does not start running in favor of tax sale purchaser until he has tax deed or is entitled thereto and takes possession. Denny v. Stevens, 52 Wyo. 253, 73 P.2d 308, 1937 Wyo. LEXIS 48 (Wyo. 1937), reh'g denied, 52 Wyo. 253, 73 P.2d 308, 1938 Wyo. LEXIS 32 (Wyo. 1938).

Assignee's contest of a mineral tax deed was time-barred because an error in the property's assessment rendered the deed voidable, not void, as a county had authority to tax minerals, so there was no clear jurisdictional error. Anadarko Land Corp. v. Family Tree Corp., 2017 WY 24, 389 P.3d 1218, 2017 Wyo. LEXIS 24 (Wyo. 2017).

Possession. —

This section was not applicable and did not bar alleged adverse property owners from maintaining their quiet title action against tax deed owners because the action was not one to recover the property as the adverse owners were in possession of the property and the tax deed owners had never been in possession. White v. Woods, 2009 WY 29, 2009 WY 29A, 2009 Wyo. LEXIS 47 (Wyo. 2009).

No warranty of title. —

A purchaser of land from county, which it had acquired through a tax sale, who is later ejected at instance of original owner, because of illegality of the taxing proceedings and sale, cannot recover the moneys paid to county for its deed, as county commissioners cannot and do not warrant title so conveyed. Board of County Comm'rs v. Brewer, 50 Wyo. 419, 62 P.2d 685, 1936 Wyo. LEXIS 33 (Wyo. 1936).

Where plaintiff relies on tax deed in action to quiet title, it was not sufficient to prove the validity of the tax sale. Davis v. Minnesota Baptist Convention, 45 Wyo. 148, 16 P.2d 48, 1932 Wyo. LEXIS 55 (Wyo. 1932).

Nature of tax deed. —

This section provides for a certain form of tax deed to be issued by the county treasurer and possibly contemplates that when such deed is issued the whole of the title and all interests in the property shall pass. Probasco v. Sikes, 77 Wyo. 108, 307 P.2d 817, 1957 Wyo. LEXIS 11 (Wyo. 1957).

Form inapplicable to deed executed by county commissioners. —

The form of deed prescribed for the county treasurer in this section does not apply to a deed executed by county commissioners. Probasco v. Sikes, 77 Wyo. 108, 307 P.2d 817, 1957 Wyo. LEXIS 11 (Wyo. 1957).

Description of property sufficient. —

Where beginning of tax deed contained a description and granting clause stated that the property “last hereinabove described” was conveyed, description of land conveyed was sufficient to make deed admissible, where taxing authorities considered deed as sufficient. Bruch v. Benedict, 62 Wyo. 213, 165 P.2d 561, 1946 Wyo. LEXIS 2 (Wyo. 1946).

Use of parol evidence rule. —

Where tax deed to county described property as “East Burlington Lots 16 etc., situated in the county of N., State of Wyoming” omitting the name of the city to which East Burlington was an addition, it was proper to permit extrinsic evidence to show to what city it was an addition under parol evidence rule. Huber v. Delong, 54 Wyo. 240, 91 P.2d 53, 1939 Wyo. LEXIS 14 (Wyo. 1939).

Tax deed, neither signed nor acknowledged by county treasurer, was “void on face” and was insufficient in motion under special statute of limitations governing recovery of property sold for taxes. Denny v. Stevens, 52 Wyo. 253, 73 P.2d 308, 1937 Wyo. LEXIS 48 (Wyo. 1937), reh'g denied, 52 Wyo. 253, 73 P.2d 308, 1938 Wyo. LEXIS 32 (Wyo. 1938).

Ineffectual transfer. —

Though deed from county, based on its tax deed, was ineffectual as a transfer of title, it gave the grantee a right to reimbursement under principles of equity. Huber v. Delong, 54 Wyo. 240, 91 P.2d 53, 1939 Wyo. LEXIS 14 (Wyo. 1939).

Where it appeared county assessor had failed to make oath to assessment roll for the year prior to tax sale, the failure invalidated tax sale for the next year, but did not make taxes illegal nor unjust, and it did not relieve former owner seeking to set aside the tax deed, from reimbursing the tax deed holder. Huber v. Delong, 54 Wyo. 240, 91 P.2d 53, 1939 Wyo. LEXIS 14 (Wyo. 1939).

No warranty of title in subsequent sale by county. —

A purchaser of land from county, which it had acquired through tax sale, who is later ejected at the instance of original owner, because of illegality of tax proceedings and sale, cannot recover moneys paid to county for its deed, as county commissioners cannot and do not warrant title so conveyed. Board of County Comm'rs v. Brewer, 50 Wyo. 419, 62 P.2d 685, 1936 Wyo. LEXIS 33 (Wyo. 1936).

Priority of liens. —

Lien of state under bonds issued by drainage district in which permanent school funds were invested is superior to lien of general taxes. Alamo Drainage Dist. v. Board of County Comm'rs, 60 Wyo. 177, 148 P.2d 229, 1944 Wyo. LEXIS 7 (Wyo. 1944).

Lien against real property created by a certificate of purchase for delinquent taxes was superior to any lien held by the State of Wyoming, Department of Workforce Services, for unpaid contributions and interest to the Wyoming unemployment compensation fund. Brock v. Wyo. ex rel. Wyo. Workforce Servs., Unemployment Ins. Div., 2017 WY 47, 394 P.3d 460, 2017 Wyo. LEXIS 47 (Wyo. 2017).

Bondholders need not be brought in as necessary parties to action where their interests do not conflict with those of drainage district and where they are virtually represented by the district, so long as latter acts in good faith. Board of County Comm'rs v. Bench Canal Drainage Dist., 56 Wyo. 260, 108 P.2d 590, 1940 Wyo. LEXIS 40 (Wyo. 1940).

Limitations. —

Purchaser of land and in possession when sale for delinquent taxes was had, under which treasurer's certificate of purchase issued in due course to another, who, though 14 years elapsed, never took any further action and never was in possession, was entitled to decree quieting title in him, without tendering tax title claimant reimbursement, in view of section of law limiting time when action should be commenced to 10 years from date of such sale. Harnden v. Fitch, 54 Wyo. 356, 92 P.2d 546, 1939 Wyo. LEXIS 17 (Wyo. 1939).

Failure to serve notice. —

In declaratory judgment action brought by tax sale purchaser claiming ownership of property, summary judgment was properly granted for record property owners, since Wyo. Stat. Ann. § 39-13-108(e)(v) required that the tax sale purchaser serve the requisite notice on the owners personally prior to obtaining a valid tax deed, and her failure to do so rendered the tax deed void as to all the owners. Unlike other statutes, Wyo. Stat. Ann. § 39-13-108(e)(v) does not specifically refer to Wyo. R. Civ. P. 4 in establishing the framework for serving the requisite notice; and even if Rule 4 applied, the purchaser did not comply with Rule 4 because the sheriff's deputy did not deliver the notice to the owner personally, leave it at his usual place of business, or at his dwelling house. Thompson-Green v. Estate of Drobish, 2006 WY 126, 143 P.3d 897, 2006 Wyo. LEXIS 132 (Wyo. 2006).

Library references. —

American Law of Mining, (2d Ed.) § 193.03 (Matthew Bender).

§ 39-13-109. Taxpayer remedies.

Interpretation requests. The following shall apply:
1. Any person or his agent who wishes to review his property tax assessment or who contests his property tax assessment or valuation in a timely manner pursuant to paragraph (b)(i) of this section is entitled to review statements of consideration for properties of like use and geographic area available to the county assessor in determining the value of the property at issue as provided under paragraph (b)(i) of this section. During a review, the county assessor shall disclose information sufficient to permit identification of the real estate parcels used by the county assessor in determining the value of the property at issue and provide the person or his agent papers of all information, including statements of consideration, the assessor relied upon in determining the property value and including statements of consideration for properties of like use and geographic area which were available to the assessor and are requested by the person or his agent. The county assessor shall, upon request, provide the person or his agent a statement indicating why a certain property was not used in determining the value of the property at issue. The county assessor and the contestant shall disclose those statements of consideration to the county board of equalization in conjunction with any hearing before the board with respect to the value or assessment of that property. As used in this paragraph:
  1. A “review” is considered the initial meetings between the taxpayer and the county assessor’s office pursuant to paragraph (b)(i) of this section;
  2. “Contest” means the filing of a formal appeal pursuant to paragraph (b)(i) of this section;
  3. “Geographic area” may include any area requested by the property owner or his agent within the boundaries of the county in which the subject property is located.
Appeals. The following shall apply:
1. Any person wishing to contest an assessment of his property shall file not later than thirty (30) days after the date of the assessment schedule properly sent pursuant to W.S. 39-13-103(b)(vii), a statement with the county assessor specifying the reasons why the assessment is incorrect. For purposes of this paragraph, if a statement of reasons is mailed or sent by electronic transmission by the person assessed, it shall be deemed timely filed if it is postmarked or transmitted not later than thirty (30) days after the mailing or the electronic transmission of the notification of the assessment schedule. The county assessor shall provide a copy to the county clerk as clerk of the county board of equalization. The county assessor and the person contesting the assessment, or his agent, shall disclose witnesses and exchange information, evidence and documents relevant to the appeal, including sales information from relevant statements of consideration if requested, no later than thirty (30) days prior to the scheduled county board of equalization hearing. The assessor shall specifically identify the sales information used to determine market value of the property under appeal. A county board of equalization may receive evidence relative to any assessment and may require the person assessed or his agent or attorney to appear before it, be examined and produce any documents relating to the assessment. The appeal may be dismissed if any person willfully neglects or refuses to attend a meeting of a county board of equalization and be examined or answer any material question upon the board’s request. The state board of equalization shall adopt rules to be followed by any county board of equalization when conducting appeals under this subsection. All hearings shall be conducted in accordance with the rules adopted by the state board of equalization. Each hearing shall be recorded electronically or by a court reporter or a qualified stenographer or transcriptionist. The taxpayer may present any evidence that is relevant, material or not repetitious, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the county assessor. The county attorney or his designee may represent the county board or the assessor, but not both. The assessor may be represented by an attorney and the board may hire a hearing officer. All deliberations of the board shall be in public. The county board of equalization may affirm the assessor’s valuation or find in favor of the taxpayer and remand the case back to the assessor. The board shall make specific written findings and conclusions as to the evidence presented not later than October 1 of each year;
2. A county assessor may appeal any decision or order of the county board of equalization to the state board of equalization;
3. Any person aggrieved by any final administrative decision of the department may appeal to the board. 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. A complete record of the action from which the appeal is taken shall be transmitted to the board in a timely manner as specified by board rules and regulations;
4. Any person including the state of Wyoming aggrieved by any order issued by the board, 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 property or some part thereof is situated;
5. The board and department shall not compromise or reduce the tax liability of any person owing a tax to the state. of Wyoming, except that the department for good cause, may, but is not required to, compromise and settle with the taxpayer for payment of any taxes owed to the state of Wyoming which tax liability is disputed in good faith by the taxpayer and which liability has not been settled in law. In case the department and the person owing the tax do not agree with respect to tax liability, the department shall by order, assess and levy the full amount of tax due and any person aggrieved by the assessment may appeal the decision to the board pursuant to the Wyoming Administrative Procedure Act;
6. Repealed by Laws 2014, ch. 106, § 2.
Refunds. The following shall apply:
1. Within one (1) year following an illegal assessment, levy or collection of taxes an action may be filed in district court to enjoin the illegal assessment, levy or collection. The action shall be against the county assessor in the case of an illegal assessment, the governmental entity which levies an illegal levy, the county treasurer if the levy is entered on the tax list, or against the governmental entity if the taxes were collected and paid to the entity;
2. If any person pays any tax, or portion thereof, found to have been erroneous or illegal, the board of county commissioners shall direct the county treasurer to refund the erroneous or illegal payment to the taxpayer. When an increase in the value of any product is subject to the approval of any agency of the United States of America or the state of Wyoming, or of any court, the increased value shall be subject to property taxation. In the event the increase in value is disapproved, either in whole or in part, then the amount of tax which has been paid on the disapproved part of the value shall be considered excess tax. Within one (1) year following the final determination of value, any person who has paid any such excess tax may apply for a refund, and the board of county commissioners shall refund the amount of excess tax paid. Any 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;
3. Repealed effective January 1, 2008.
4. Repealed by Laws 2008, ch. 101, § 1.
5. The following shall apply to the property tax refund program:
  1. On or before the first Monday in June, upon the filing of an affidavit demonstrating an adequate showing that he is qualified under subparagraph (B) or (C) of this paragraph, any person may apply to the county treasurer or department of revenue for a property tax refund from property taxes paid with any applicable interest and penalties on or before the first Monday in June for the preceding calendar year upon his principal residence including the land upon which the residence is located. An applicant shall have been a resident of this state for not less than five (5) years prior to applying for a refund under this paragraph. Subject to legislative appropriation, the affidavit shall include information as required by rule and regulation on a form approved by the department of revenue. The tax refund granted shall be as provided by subparagraph (C) of this paragraph;
  2. Gross income as used in this subparagraph shall be defined by the department through rules and regulations. Such gross income shall be verified by federal income tax returns which shall accompany the application for refund, if federal income tax returns were required and filed, or whatever other means necessary as determined by the department through rules and regulations. The tax refund for qualifying persons shall be in the form of a refund of any ad valorem tax due and timely paid upon the person’s principal residence for the preceding calendar year in the amount specified in this paragraph. The department shall issue all refunds due under this paragraph on or before September 30 of the year in which application is made for the refund. Any person shall qualify for a refund in the amount specified under this paragraph if the person’s gross income including the total household income of which the person is a member does not exceed the greater of three-fourths (3/4) of the median gross household income for the applicant’s county of residence or the state, as determined annually by the economic analysis division of the department of administration and information. Additionally, no person shall qualify for a refund under this paragraph unless the person has total household assets as defined by the department of revenue through rules and regulations of not to exceed one hundred thousand dollars ($100,000.00) per adult member of the household as adjusted annually by the statewide average Wyoming cost-of-living index published by the economic analysis division of the department of administration and information, excluding the following:
    1. The value of the home for which the taxpayer is seeking a tax refund;
    2. One (1) personal motor vehicle per adult in the household;
    3. Household furnishings and personal property;
    4. Assets held in an individual retirement account (IRA) or other bona fide pension plan;
    5. The cash value of any life insurance policies held;
    6. Assets held in a medical savings account.
  3. A refund granted under this paragraph shall not exceed one-half (1/2) of the applicant’s prior year’s property tax, but in no instance shall the amount of refund exceed one-half (1/2) of the median residential property tax liability for the applicant’s county of residence as determined annually by the department of revenue;
  4. Nothing in this paragraph shall be construed to prohibit or affect requirements for property to be listed, valued and assessed by the county assessor pursuant to law. Each year the county shall publicize in a manner reasonably designed to notify all residents of the county the provisions of this paragraph and the method by which eligible persons may obtain a refund;
  5. The department shall promulgate rules and regulations necessary to implement this paragraph.
6. Each county shall have the option to implement a county-optional property tax refund program which, is in addition to the program established under paragraph (v) of this subsection, adoption of rules as required by subparagraph (H) of this paragraph. The following shall apply to a county-optional property tax refund program implemented under this paragraph:
  1. On or before the first Monday in June, an applicant may apply to the county treasurer for a property tax refund from property taxes paid on or before the first Monday in June for the preceding calendar year upon the applicant’s principal residence including the land upon which the residence is located. An applicant shall have been a resident of this state for not less than five (5) years before applying for a refund under this paragraph. The affidavit shall include information as required by rule of the county on a form approved by the county. The tax refund granted shall be as provided by subparagraph (E) of this paragraph;
  2. The applicant shall attest that the property for which the applicant applies for a refund under this paragraph was occupied for more than nine (9) months of the preceding calendar year for which the applicant applies for a refund;
  3. Except as provided in subparagraph (D) of this paragraph, any person in the participating county shall qualify for a refund in the amount specified under this paragraph if any ad valorem tax due upon the person’s principal residence in the county for the preceding calendar year was timely paid and if the person’s gross income including the total household income of which the person is a member does not exceed an amount as determined by the county, which shall not exceed three-fourths (3/4) of the median gross household income for the county, as determined annually by the economic analysis division of the department of administration and information. As used in this subparagraph “gross income” shall have the same meaning as defined by department rules promulgated under paragraph (v) of this subsection. Gross income shall be verified by federal income tax returns, which shall accompany the application for refund, if federal income tax returns were required and filed, or by whatever other means necessary as determined by the county through rules;
  4. No person shall qualify for a refund under this paragraph unless the person has total household assets not to exceed an amount as determined by the county which shall not exceed an amount as provided in subparagraph (v)(B) of this subsection and as defined by the department through rules promulgated under subparagraph (v)(B) of this subsection;
  5. The tax refund for qualifying persons shall be in the form of a refund of any ad valorem tax due and timely paid upon the person’s principal residence for the preceding calendar year in the amount specified in this paragraph. A refund granted under this paragraph shall not exceed a percentage of the applicant’s prior year’s property tax as determined by the county subject to this paragraph, which shall not exceed one-half (1/2) of the applicant’s prior year’s property tax. In no instance shall the amount of the refund exceed one-half (1/2) of the median residential property tax liability for the applicant’s county as determined annually by the department of revenue. The county shall issue all refunds due under this paragraph on or before September 30 of the year in which application is made for the refund;
  6. A refund granted under this paragraph shall be funded only from the revenues of the county opting to implement that county’s county-optional property tax refund program;
  7. Nothing in this paragraph shall be construed to prohibit or affect requirements for property to be listed, valued and assessed by the county assessor pursuant to law. Each year a county opting to implement a county-optional property tax refund program shall publicize in a manner reasonably designed to notify all residents of the county the provisions of this paragraph and the method by which eligible persons may obtain a refund;
  8. A county implementing a county-optional property tax refund program under this paragraph shall promulgate rules necessary to implement this paragraph.
Credits. The following shall apply:
1. The following shall apply to the home owner’s tax credit:
  1. Subject to subparagraph (G) of this paragraph, a person who occupies a specified homestead as his home and principal residence is entitled to a property tax credit in the amount provided by subparagraph (D) or (E) of this paragraph. No more than one (1) home owner’s tax credit shall be allowed on the same piece of property during any year;
  2. A person who wishes to claim a home owner’s tax credit shall file a claim under penalties of perjury with the county assessor on or before the fourth Monday in May on forms provided by the department of revenue. The forms may be mailed to property owners and may be published in a newspaper by county assessors and the mailed or published form may be filled out and returned by mail or in person to county assessors. The applicant shall list the property claimed to be subject to the tax credit, state that the property is the principal place of residence of the applicant and state that no other home owner’s claims have been or will be submitted by the applicant during the remainder of the calendar year. False claims are punishable as provided by W.S. 6-5-303 ;
  3. In completing the assessment roll of the county the county assessor shall indicate the assessed value used as a base for computation of the home owner’s tax credit and the county treasurer shall collect from the property owner the amount of tax due minus the amount of tax credit allowed. On or before September 1, county assessors shall certify the credits granted pursuant to this section to the department. On or before October 1 the state treasurer out of funds appropriated for that purpose shall reimburse each county treasurer for the amount of taxes which would have been collected if the property tax credit had not been granted. The county treasurer shall distribute to each governmental entity the actual amount of revenue lost due to the tax credit;
  4. The tax credit under subparagraph (A) of this paragraph is one thousand four hundred sixty dollars ($1,460.00) times the mill levy to be applied against the property if the dwelling and land, not to exceed two (2) acres on which the dwelling is located, have a combined assessed value of less than three thousand nine hundred dollars ($3,900.00), or five hundred ninety dollars ($590.00) times the mill levy to be applied against the property if the dwelling and land, not to exceed two (2) acres on which the dwelling is located, have a combined assessed value of at least three thousand nine hundred dollars ($3,900.00) but less than five thousand eight hundred fifty dollars ($5,850.00) and if:
    1. The dwelling and land on which the dwelling is located are owned by the same person or entity; and
    2. The dwelling has been occupied in Wyoming since the beginning of the calendar year by the applicant.
  5. The tax credit under subparagraph (A) of this paragraph is five hundred ninety dollars ($590.00) times the mill levy to be applied against the property if:
    1. The dwelling has an assessed value of less than five thousand eight hundred fifty dollars ($5,850.00); and
    2. The land on which the dwelling is located is not owned by the same person or entity owning the dwelling; and
    3. The dwelling has been occupied in Wyoming since the beginning of the calendar year by the applicant.
  6. As used in this paragraph:
    1. “Applicant” means:
      1. A person who occupies and owns a homestead either solely or jointly with his spouse;
      2. A person who occupies a homestead as a vendee in possession under a contract of sale;
      3. A person who occupies a homestead owned by a corporation primarily formed for the purpose of farming or ranching if the person is a shareholder or is related to a shareholder of the corporation; or
      4. A person who occupies a homestead owned by a partnership primarily formed for the purpose of farming or ranching if the person is a partner or is related to a partner in the partnership.
    2. “Dwelling” means a house, trailer house, mobile home, transportable home or other dwelling place.
  7. Every person or entity holding an escrow for the payment of taxes on property owned by another shall notify the owner of the property of the amount of home owner’s tax credit allowed to the owner under this paragraph annually on or before October 1;
  8. The home owner’s tax credit authorized by this paragraph is allowed during a fiscal year only if the legislature has appropriated monies that the department determines to be necessary to reimburse all local governments for tax losses created by this paragraph during that fiscal year. When it appears to the state treasurer that the monies appropriated are insufficient to reimburse the counties as provided herein, the money available shall be prorated among the counties at an amount less than one hundred percent (100%);
  9. The purpose of this paragraph is to provide general property tax relief for certain persons who own their residences through a system of tax credits and general fund appropriations. The relief provided is to offset in part the general tax burden. Thus, the tax relief provided is determined by reference to property tax assessment and collection mechanisms but is not limited to property tax relief nor formulated upon legislative power to relieve such taxes. It is for the general relief of taxes and grounded upon general legislative power. In adopting this method of reimbursement of property taxes and providing that no local government shall incur any loss of property tax revenue under subparagraph (H) of this paragraph, any bond issues or other matters relying upon the assessed value of a local government for computation shall be predicated upon the assessed value of the local government before computation of tax credits under this paragraph.
Redemption. The following shall apply:
1. Real property sold for delinquent taxes may be redeemed by the legal owner after the date of sale but before a valid tax deed application has been filed and accepted by the county treasurer pursuant to W.S. 39-13-108(e)(v)(A), by paying to the county treasurer to be held subject to order of the holder of the certificate of purchase, the amounts provided by paragraph (iv) or (v) of this subsection. The county treasurer, if satisfied the person has a right to redeem the property, shall issue to the legal owner or his assigns a certificate of redemption stating the facts of the sale substantially as contained in the certificate of purchase, the date of redemption, the amount paid and the name of the person redeeming the property. The county treasurer shall note the redemption in his records and notify the holder of the certificate of purchase;
2. A mortgagee of real property, or a purchaser of real property at a mortgage foreclosure sale, shall have the right to partially redeem a certificate of purchase as to that portion of real property in which the mortgagee or purchaser holds an interest. The procedure for partial redemption of certificates of purchase shall be the same as provided in paragraph (i) of this subsection, except that the certificate of redemption shall state the appropriate facts of the partial redemption. A partial redemption under this subsection shall not affect the legal status of a certificate of purchase to the extent of any real property remaining unredeemed;
3. An amount not to exceed twenty dollars ($20.00) shall be collected by the county treasurer to be credited to the county treasury for the issuance of a certificate of redemption;
4. A person redeeming real property from a person holding a certificate of purchase shall pay the following amounts, excluding attorney’s fees, before being entitled to a certificate of redemption:
  1. The amount for which the property was sold at the tax sale, or in the case of a partial redemption, the amount allocated by the county assessor to the portion being redeemed, including the charges provided by W.S. 39-13-108(e)(ix)(A) and (B) plus:
    1. Three percent (3%); plus
    2. Interest at eight percent (8%) per annum since the date of sale except fifteen percent (15%) per annum on all property sold at date of 1982 tax sale and thereafter.
  2. The amount of taxes accruing since the date of sale plus eight percent (8%) per annum if the subsequent taxes were paid by the holder of the certificate of purchase dated before 1982 tax sale. Commencing at date of 1982 tax sale, interest on subsequent taxes if paid by the holder of the certificate of purchase shall be fifteen percent (15%) per annum;
  3. Actual expenses, not to exceed two hundred fifty dollars ($250.00) incurred by the holder of the certificate of purchase if redemption occurs after the holder has given notice of his intent to apply for a treasurer’s deed, upon filing a sworn statement of the expense with the county treasurer.
5. A person redeeming real property from a county holding a certificate of purchase shall pay the amounts provided by subdivision (iv)(A)(II) and subparagraph (iv)(B) of this subsection before being entitled to a certificate of redemption.
Escrow. If 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 under W.S. 39-13-111 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 under W.S. 39-13-111 .

History. Laws 1998, ch. 5, § 1; 1999, ch. 12, § 1; ch. 17, § 1; 2001, ch. 7, § 1; 2003, ch. 12, § 1; 2004, ch. 121, § 1; 2005, ch. 65, § 1; 2008, ch. 101, § 1; 2009, ch. 48, § 1, ch. 73, §§ 1, 2; 2010, ch. 20, § 1; 2011, ch. 127, § 1; 2014 ch. 106, §§ 1, 2, effective January 1, 2015; 2015 ch. 20, § 1, effective February 25, 2015; 2020 ch. 72, § 1, effective July 1, 2020; 2022 ch. 21, § 1, effective July 1, 2022; 2022 ch. 59, § 1, effective July 1, 2022.

The 2004 amendment, effective January 1, 2004, rewrote (c)(iii).

The 2005 amendment, effective January 1, 2005, substituted “five (5) years” for “ten (10) years” in (c)(iii)(A); in (c)(iii)(B), deleted “and shall include, at minimum, all sources of taxable and nontaxable income of members of the household and all taxable entities controlled by members of the household” at the end of the first sentence, substituted “the greater of one-half (1/2) of the median gross household income for the applicant's county of residence or the state” for “one-half (1/2) of the median household income for the applicant's county of residence” in the next-to-last sentence, and substituted “twenty thousand dollars ($20,000.00) per adult member of the household” for “five thousand dollars ($5,000.00)” in the last sentence.

The 2008 amendment, added (c)(iv).

Laws 2008, ch. 101, § 3, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, of the Wyo. Const. Approved March 12, 2008.

The 2009 amendments. —

The first 2009 amendment, by ch. 48, § 1, added (b)(vi).

The second 2009 amendment, by ch. 73, §§ 1 and 2, substituted “paid with any applicable interest and penalties on or before the first Monday in June” for “timely paid” in (c)(iv)(A); in (c)(iv)(B), substituted “three-fourths (3/4)” for “two-thirds (2/3),” “one hundred thousand dollars ($100,000.00)” for “fifty thousand dollars ($50,000.00),” and added (c)(iv)(B)(VI); repealed former (c)(iv)(F) which read: “Any refund as provided by this paragraph shall be reduced by the dollar amount received by the person applying for the refund for the preceding calendar year of any exemption received for veterans under W.S. 39-13-105 , any home owner's tax credit under paragraph (d)(i) of this section, or any property tax deferral under W.S. 39-13-107(b)(iii)”; and made stylistic changes.

Laws 2009, ch. 73, § 4, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, § 8, of the Wyo. Const. Approved February 27, 2009.

While neither of the amendments gave effect to the other, both have been given effect in this section as set out above.

The 2010 amendment, in (b)(i), added the second sentence, and deleted “or postmark date” following “thirty (30) days after the date” and “whichever is later” following “pursuant to W.S. 39-13-103(b)(vii)” in the third sentence.

The 2011 amendment, in (b)(vi), added the last sentence.

The 2014 amendment, effective January 1, 2015, in (b)(i), deleted the first sentence which read: “The county assessor shall notify any person whose property assessment has been increased by the county board of equalization of the increase. Any person wishing to review an assessment of his property shall contact the county assessor not later than thirty (30) days after the date of the assessment schedule.”; in the fourth sentence, substituted “thirty (30)” for “fifteen (15)”; in the seventh sentence, substituted “The appeal may be dismissed if any person” for “No adjustment in an assessment shall be granted to or on behalf of any person who”; deleted the former last sentence which read: “Minutes of the examination shall be taken and filed with the county clerk”; added the present eighth through sixteenth sentences; in (b)(iii), substituted “A complete record of the action from which the appeal is taken shall be transmitted to the board in a timely manner as specified by board rules and regulations” for “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”; and repealed former (b)(vi) which read: “In any appeal to a county board of equalization authorized by this section, the taxpayer may present any credible evidence, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the county assessor. The board shall make specific findings and conclusions as to the evidence presented.”

The 2015 amendment added (c)(v).

Laws 2015, ch. 20, § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved February 25, 2015.

The 2020 amendment, effective July 1, 2020, redesignated former (a) as the introductory language of (a) and substituted “There are no specific applicable provisions for interpretation requests for this chapter” for “The following shall apply”; and added (a)(i).

The 2022 amendments. —

The first 2022 amendment, by ch. 21, § 1, effective July 1, 2022, added the second sentence in (b)(i).

The second 2022 amendment, by ch. 59, § 1, effective July 1, 2022, added (c)(vi).

Editor's notes. —

There is no paragraph (d)(ii) or subparagraph (d)(i)(I) in this section as it appears on the printed act.

Laws 2009, ch. 73, § 3, provides: “This act shall apply to property taxes assessed on or after January 1, 2008.”

Appropriations. —

Laws 2004, ch. 121, § 4, appropriates up to $4,830,000 from the general fund to the department of revenue for the purposes of the act.

Laws 2008, ch. 101, § 2, states as follows:

“(a) Notwithstanding W.S. 9-2-1008 , 9-2-1012(e) and 9-4-207 :

“(i) Two million dollars ($2,000,000.00) of the funds appropriated by 2004 Wyoming Session Laws, Chapter 121, Section 4 shall not revert and are hereby reappropriated to the department of revenue for the purposes of this act; and

“(ii) Funds appropriated under this section shall not lapse or revert until June 30, 2015.”

Temporary provisions. —

Laws 2004, ch. 121, § 3, directs the department of revenue, on or before December 1, 2004, to provide a report to the joint revenue interim committee on the property tax relief program including an itemization for the refunds provided and all state and county administrative costs.

Applicability.—

Availability of a tax exemption was solely dependent on the use of the property, and it was therefore a question of fact, not of legality and the action claimed to be illegal was therefore not illegal as a matter of law, although it may as a matter of fact have been erroneous and this section therefore did not apply. Town of Pine Bluffs v. Eisele, 2017 WY 117, 403 P.3d 126, 2017 Wyo. LEXIS 123 (Wyo. 2017).

Standing of county commissioners board. —

Redemption period. —

Reimbursement claim. —

In a dispute between a tax sale purchaser and a mortgagee over the validity of the purchaser’s tax deed, the purchaser’s statutory reimbursement claims were not ripe because the mortgagee (1) had not sought to evict the purchaser, and (2) was not a “person redeeming real property.” Montierth v. Deutsche Bank Nat'l Trust Co., 2018 WY 41, 415 P.3d 654, 2018 Wyo. LEXIS 42 (Wyo. 2018).

Construction with other law. —

This section cannot override the confidentiality requirements of § 34-1-142 , and the two statutes can be harmonized only if subsection (b)(i) of this section is subject to the restrictions of § 34-1-142 .Bender v. Decaria, 998 P.2d 953, 2000 Wyo. LEXIS 47 (Wyo. 2000).

Amounts paid under protest. —

Proper determination of amount of taxes paid under protest was the difference between taxpayer's objective calculation of its tax obligation and the tax which was levied, and amount was not controlled by county treasurer's previous estimate. Basin Elec. Power Coop. v. Bowen, 979 P.2d 503, 1999 Wyo. LEXIS 63 (Wyo. 1999) (decided under prior law).

Partial redemption. —

Cited in

Board of County Comm'rs v. Laramie County Sch. Dist. No. One, 884 P.2d 946, 1994 Wyo. LEXIS 144 (Wyo. 1994).

Law reviews. —

For article, “Administration of the General Property Tax in Wyoming,” see 4 Wyo. L.J. 227 (1950).

For article, “Defects — Tax Sale as Affecting Validity of Title,” see 4 Wyo. L.J. 266.

Library References. —

American Law of Mining, (2d Ed.) § 193.03 (Matthew Bender).

§ 39-13-110. Statute of limitations.

All personal property taxes not collected within ten (10) years from the time the taxes were levied shall be cancelled and are thereafter uncollectible.
Property omitted from prior year tax lists discovered by the county assessor shall be added to the assessment roll and taxes computed and collected for the period the property was omitted not exceeding five (5) prior years or since the last change in ownership, whichever is less.
Any person, county, municipality or political subdivision holding a certificate of purchase or tax deed issued for delinquent taxes has a lien against the real property which is subject to the certificate of purchase or tax deed to the extent of taxes, costs and penalties accrued plus interest, accruing penalties and the value of improvements placed on the real property by the lienholder or his assigns while lawfully in possession of the premises. The lien is superior to all other liens except those created by junior tax sales or payment of subsequent taxes by another person. The lien may be enforced in the district court of the county in which the real property lies or in any district court in which an action is filed in which the lienholder is made a defendant. The action shall be conducted in a manner similar to foreclosures of mortgages and sales thereunder. The decree may contain an order of sale directing the sheriff to advertise and sell the real property without appraisal and make a return of the proceedings within sixty (60) days. No action provided by this section may be commenced less than four (4) years nor more than ten (10) years from the date of the original tax sale.
Any person entitled to sales proceeds under W.S. 39-13-108(d)(iv)(C) may claim those amounts within two (2) years from the date of confirmation of the sale, or in the case of a person under a legal disability within one (1) year from removal of the disability. If the payment is unclaimed within two (2) years the proceeds shall be credited to the county sinking fund. If a person under a legal disability claims the proceeds within one (1) year following removal of the disability and the proceeds have been credited to the county sinking fund, the person shall be paid out of the county sinking fund.
No action for the recovery of real property sold for the nonpayment of taxes shall be maintained unless commenced within six (6) years after the date of sale for taxes.

History. Laws 1998, ch. 5, § 1.

Provision did not apply to mineral tax. —

District court's application of former Wyo. Stat. Ann. § 39-3-102(b) (currently Wyo. Stat. Ann. § 39-13-110(a)) did not require reversal in an oil production company's challenge to a Department of Revenue ruling changing the allocation of the company's oil production from a production unit for 1980 through 1988 between one county and intervenor county because § 39-3-102(b) does not apply to unreported taxes in a self-reporting system. There is no statute of limitations for mineral tax collections. BP Am. Prod. Co. v. Dep't of Revenue, 2006 WY 27, 130 P.3d 438, 2006 Wyo. LEXIS 29 (Wyo. 2006).

§ 39-13-111. Distribution.

The following shall apply to the distribution of tax collections:
1. The county treasurer shall keep accurate records of taxes collected for each governmental entity for which a tax levy is made pursuant to W.S. 39-13-104(k) and shall pay the taxes collected to the treasurer of each governmental unit or settle accounts with the county commissioners as hereafter provided. Prior to any payment, the county may deduct and credit to the county treasury any extraordinary costs including out of county court costs and associated attorney fees, as certified by the board of county commissioners, that the county incurred in order to collect any portion of the tax:
  1. On the first day of each month in the case of cities, towns, irrigation districts, drainage districts, county libraries and the state and statewide levies. One-half percent (.5%) shall be deducted from payments to cities and towns and credited to the county treasury as reimbursement for county expenses in collecting taxes for the city or town;
  2. On November 25, May 25 and when the board of county commissioners requires, settle county accounts with the board of county commissioners;
  3. To school districts as provided by W.S. 21-13-207 ;
  4. On the second Monday of each month including all interest received in the case of community colleges;
  5. On November 10, January 10 and May 10 for all other governmental entities.
2. Upon sale of property for the nonpayment of taxes, the proceeds thereof shall be distributed as follows:
  1. The portion attributable to school district levies is payable to the proper school district;
  2. The portion attributable to a levy by a city or town is payable to the proper city or town;
  3. The balance is payable to the county general fund.
3. The county treasurer shall credit all taxes collected from rail car companies to a separate account and after the regular state, county and school district levies are made, distribute them in the same manner property taxes are distributed. To determine the entitlement to the state, county and school districts the county treasurer shall apportion the taxes to the various school districts through which the rail cars may have operated on the ratio that main track mileage in each school district bears to the total main track mileage within the county.
If taxes are paid under protest to the extent of and due to an appeal pending before the board 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.
If a county is unable to collect some or all of the tax due because of nonpayment by a taxpayer, through bankruptcy or otherwise, the county shall not be liable to any other governmental entity for any amount of the tax that is not collected from the taxpayer.
Taxes collected pursuant to W.S. 39-13-113 shall be distributed by the county treasurer on or before the tenth day of the month following the month of receipt. Taxes collected following final reconciliation of the taxes under W.S. 39-13-113 (b) shall be distributed by the county treasurer on or before the tenth day of the month following the month of collection.

History. Laws 1998, ch. 5, § 1; 2005, ch. 231, § 1; 2018 ch. 1, § 1, effective March 7, 2018; 2020 ch. 142, § 2, effective March 24, 2020; 2021 ch. 28, § 1, effective February 9, 2021.

Cross references. —

As to actions to enjoin illegal collection of or to recover back taxes, see § 39-13-109 .

As to receipt and disbursement of public funds, see § 9-4-101 et seq.

The 2005 amendment effective July 1, 2005, substituted “a separate account” for “an account within the trust and agency fund” in (a)(iii).

The 2018 amendment, in (a)(i), added the last sentence; added (c); and made a related stylistic change.

Laws 2018, ch. 1, § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 7, 2018.

The 2020 amendment, added (d).

Laws 2020, ch. 142, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 24, 2020.

The 2021 amendment, rewrote (d), which read, "Taxes collected pursuant to W.S. 39-13-113 shall be distributed as provided in this section following final reconciliation of the taxes under W.S. 39-13-113 (b)."

Laws 2021, ch. 28, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved February 9, 2021.

Conflicting legislation. —

Laws 2005, ch. 231, § 3, provides: “The provisions of this act shall supersede the provisions of any other bill enacted into law during the 2005 general session which amends or references accounts or funds to the extent any other enactment is inconsistent with the establishment of the funds and accounts created under this act. The state auditor shall account for any fund or account created in any other legislation enacted in the 2005 general session in accordance with generally accepted accounting principles (GAAP) as promulgated by the governmental accounting standards board (GASB) and in accordance with this act.”

Illegal and erroneous taxes. —

The correct interpretation of this section is that it relates to illegal and also erroneous taxes. Essentially, when the state board of equalization recognized the tax previously paid was erroneous (or illegal), the process should lead to appropriate adjustments both in favor, and to the disadvantage, of the taxpayer. Amoco Prod. Co. v. Board of Comm'rs, 876 P.2d 989, 1994 Wyo. LEXIS 83 (Wyo. 1994).

Irregularity of collection doesn't require refund. —

Under this section, mere irregularities in the method of collecting a tax are not sufficient to require a refunding order, but it must appear that the tax itself is erroneous or illegal — that is, that it is not equitably due from the taxpayer. Carton v. Board of Comm'rs, 10 Wyo. 416, 69 P. 1013, 1902 Wyo. LEXIS 21 (Wyo. 1902).

Deposit of disputed interest, penalty, not required. —

The county treasurer could not require the deposit of disputed interest and penalty, plus taxes, in order to establish an interest bearing escrow account pursuant to subsection former § 39-4-101(d). Thunder Basin Coal Co. v. Study, 866 P.2d 1288, 1994 Wyo. LEXIS 2 (Wyo. 1994).

When commissioners deemed in default. —

Under this section, the board of commissioners will not be deemed to be in default of its duty until application has been made to it by the taxpayer, and has been refused. Carton v. Board of Comm'rs, 10 Wyo. 416, 69 P. 1013, 1902 Wyo. LEXIS 21 (Wyo. 1902).

Acceptance of tax money. —

While taxes on taxpayer's personalty remain unpaid, which are lien on his real estate, tax collector is not obliged to accept tax due on the realty, since receipt would be written evidence that all taxes against realty had been paid. Ricketts v. Crewdson, 13 Wyo. 284, 79 P. 1042, 1905 Wyo. LEXIS 8 (Wyo.), reh'g denied, 13 Wyo. 284, 79 P. 1042, 1905 Wyo. LEXIS 9 (Wyo. 1905).

Oil company was entitled to a tax refund of taxes paid to the county on oil production subsequently determined to be the property of the Atlantic Richfield Co. v. Board of County Comm'rs, 569 P.2d 1267, 1977 Wyo. LEXIS 318 (Wyo. 1977).

Taxpayer had no enforceable right to interest on refund he was due for excess property taxes paid between 1982 and 1987, where the statutes did not authorize the award of interest on such refunds and he had not given the county any notice of his claim. In re Black, 775 P.2d 484, 1989 Wyo. LEXIS 141 (Wyo. 1989).

Legislative history. —

See Atlantic Richfield Co. v. Board of County Comm'rs, 569 P.2d 1267, 1977 Wyo. LEXIS 318 (Wyo. 1977).

Predecessor statute and former version of § 39-3-203 distinguished. —

See Atlantic Richfield Co. v. Board of County Comm'rs, 569 P.2d 1267, 1977 Wyo. LEXIS 318 (Wyo. 1977).

Quoted in

Platte County Sch. Dist. No. 1 v. Basin Elec. Power Coop., 638 P.2d 1276, 1982 Wyo. LEXIS 283 (Wyo. 1982); Board of County Comm'rs v. Laramie County Sch. Dist. No. One, 884 P.2d 946, 1994 Wyo. LEXIS 144 (Wyo. 1994); Campbell County Sch. Dist. No. 1 v. Board of County Comm'rs, 884 P.2d 960, 1994 Wyo. LEXIS 135 (Wyo. 1994).

Law reviews. —

For article, “Administration of the General Property Tax in Wyoming,” see 4 Wyo. L.J. 227.

For article, “Defeating Tax Levies to Recover Excess Taxes,” see 4 Wyo. L.J. 233.

For note, “Mineral Taxation—When is a Refund of Ad Valorem Mineral Taxes Appropriate?,” see XXX Land & Water L. Rev. 129 (1994).

For article, “Practitioner's Guide to Valuation and Assessment Appeals of State and Local Assessed Property,” see XXXII Land & Water L. Rev. 173 (1997).

Library References. —

American Law of Mining, (2d Ed.) § 193.03 (Matthew Bender).

§ 39-13-112. Property taxation of certain helium.

As used in this section:
1. “Helium” means helium which is a component of a natural gas stream leased by the United States to any lessee pursuant to the Mineral Leasing Act of 1920, 30 U.S.C. section 181. All other helium shall be subject to ad valorem taxation pursuant to the provisions of this chapter;
2. All other definitions in W.S. 39-13-101 and 39-14-201 are incorporated herein by reference to the extent that they may apply.
Administration; confidentiality: The department shall annually value and assess helium production at its fair market value for taxation in accordance with the applicable provisions of W.S. 39-13-102 .
Taxable event: There is levied an ad valorem tax on the value of the gross product produced, as provided in article 15, section 3 of the Wyoming constitution, on the helium produced in this state. The tax imposed by this subsection shall be in addition to all other taxes imposed by law.
Basis of tax: Helium shall be valued for taxation as natural gas as provided in W.S. 39-14-203(b).
Taxpayer: Any person producing helium; or, to the extent of his interest ownership, any person owning or producing an interest in the helium, by lease or other contract right, is liable for the payment of the ad valorem taxes together with any penalties and interest, provided however, that helium shall be subject to the ad valorem tax only once.
Tax rate: Helium shall be subject to the ad valorem tax rate as provided in W.S. 39-13-104 .
Exemptions: The exemptions from taxation provided by W.S. 39-13-105 shall apply to helium.
Compliance; collection procedures: The ad valorem tax related provisions of W.S. 39-13-107 shall apply to helium production.
Enforcement: All ad valorem tax related provisions of W.S. 39-13-108 shall apply to helium production.
Taxpayer remedies: All ad valorem tax related provisions of W.S. 39-13-109 shall apply to helium production.
Distribution: Ad valorem tax revenues from helium production shall be distributed as provided by W.S. 39-13-111 .

History. Laws 2009, ch. 153, § 1.

Editor's notes. —

There is no subsection (i) or (l) in this section as it appears in the printed act.

Laws 2009, ch. 153, § 2, provides: “(a) The legislature finds that:

“(i) There are in Wyoming extensive reserves of natural gas which contain helium, much of which underlie lands which are owned by the United States, and the leases of the natural gas by the federal government under laws which are now obsolete and outdated operate in a fashion which allows the producer of the helium to avoid ad valorem taxation, but retain the right to produce, market and sell the helium and retain revenue from the sale of the helium;

“(ii) All helium producers in this state should be taxed in the same manner;

“(iii) Under certain unique circumstances, more particularly described in Department of Revenue v. Exxon Mobil Corporation , 162 P.3d 515 (Wyo. 2007), natural gas is leased to an oil and gas producer, reserving the title to the helium component of the natural gas in the United States; however, the producer takes possession of the natural gas, transports, processes, extracts the helium from the gas stream and sells the helium, and the title to the helium first passes to the producer downstream of the point of valuation, thus allowing helium to avoid ad valorem taxation;

“(iv) These circumstances occur in cases in which the federal lease is issued pursuant to the Mineral Leasing Act of 1920, 30 U.S.C. section 181, which requires that the United States reserve “the ownership of and the right to extract helium from all gas produced from lands leased or otherwise granted,” and title to the helium is passed pursuant to a sale and purchase agreement, or contract, as opposed to a federal lease;

“(v) From and after the effective date of the Helium Privatization Act of 1996, 50 U.S.C. section 167a, the United States may lease helium as it does any other mineral rendering helium production subject to state taxation; however, the value of the helium gross product removed, extracted, produced and sold which is produced in the natural gas stream leased pursuant to the Mineral Leasing Act of 1920, avoids ad valorem taxation, and thus is treated differently than other components of natural gas produced within the state of Wyoming;

“(vi) Production of helium containing natural gas leased pursuant to the Mineral Leasing Act of 1920 should be treated similarly to the production of helium leased pursuant to the Helium Privatization Act of 1996, or helium produced from nonfederal lands with regard to ad valorem taxation;

“(vii) It is the intent of the legislature that the tax be imposed on either the person who owns the mineral, or the person who owns the right to produce, remove or sell the mineral by lease or other contractual right, but that no mineral be subject to double ad valorem taxation. The Wyoming constitution, article 15, section 3, provides that the minerals which are “or may be produced” shall be taxed on the “gross product thereof, as may be prescribed by law.” Under certain unique circumstances, more particularly described in Department of Revenue v. Exxon Mobil Corporation , 162 P.3d 515 (Wyo. 2007), certain helium produced avoids ad valorem taxation because it is produced by contract and not a lease, which decision does not reflect the intent of the legislature with regard to helium;

“(viii) Helium within natural gas leased pursuant to the Mineral Leasing Act of 1920 is a valuable deposit, but its production avoids taxation in violation of the requirements of Wyoming constitution, article 15, section 3, and taxation statutes enacted pursuant thereto;

“(ix) It is the intent of the legislature that the state of Wyoming should encourage the United States government to lease helium as it does other minerals.”

§ 39-13-113. Monthly payment of ad valorem tax on gross product of mineral production.

Commencing with mineral and mine production on January 1, 2020, this section shall govern the payment of all ad valorem taxes on the value of the gross product of minerals and mine products, hereafter referred to as the “ad valorem tax on mineral production”. Any provisions of this title related to the ad valorem tax on mineral production that do not conform to the processes and procedures set forth in this section are superseded by this section to the extent the procedures conflict with this section.
Except as provided in this section, all mineral and mine producers in the state shall report ad valorem mineral production to the department on or before the twenty-fifth day of the second month following the month of production and shall pay the ad valorem tax on mineral production for each county on a monthly basis as indicated on an invoice sent by the department. The department shall invoice each producer on or before the tenth day of the month following the report. Payments shall be due and payable to the department on or before the twenty-fifth day of the third month following the month of production. Payments under this subsection shall not be less than the amount calculated by the department by applying the mill levy rate established by the county in the immediately preceding year to the value of the gross product of minerals and mine products produced each month. Annually, on or before September 20, the county treasurer shall send a written statement to each taxpayer by mail at his last known address or, if offered by the county and upon request of the taxpayer, by electronic transmission, of any tax due or overpayment received after applying the amount the county has received from that taxpayer through monthly payments under this section by reconciling those payments with the applicable mill levy rate for that production year, itemized as to property description, assessed value and applicable mill levies. Failure to send notice, or to demand payment of taxes, does not invalidate any taxes due. The taxpayer shall reconcile the amount indicated on the notice as follows:
Collection and distribution. Monthly and annual payments of the ad valorem tax on mineral production shall be collected by the department on behalf of each county. The department shall properly account for the payments received and distribute the payments monthly to the county treasurer. Upon distribution of funds to counties under this subsection the amount shall be proportionally distributed by the county treasurer to each taxing entity within the county as provided in W.S. 39-13-111 .
If a taxpayer’s liability for severance tax as imposed under chapter 14 of this title is less than thirty thousand dollars ($30,000.00) for the preceding calendar year, the monthly payment requirements for the ad valorem tax on mineral production under this chapter are waived and the taxpayer shall report to the department on or before the twenty-fifth day of February of the year following the production year and shall pay the ad valorem tax on mineral production annually as indicated on an invoice sent by the department. The department shall invoice each producer on or before the tenth day of the month following the report. The payment shall be due and payable on March 25 of the year following the year of production. Annual payments shall be calculated by the department by applying the mill levy rate established by the county commissioners in the production year to the value of the gross product of minerals and mine products produced in the applicable year. Annual payments made under this subsection shall be paid to the department and deposited with the applicable county treasurer as provided in subsection (c) of this section and reconciled as provided in subsection (b) of this section.
Failure to make payments at the time they are due and payable under this section shall subject the taxpayer to the enforcement provisions of W.S. 30-5-104(d)(x) and 39-13-108 and shall also be subject to enforcement as follows:
1. If the report and payment of tax required under this section is not provided, the department shall value the property from the best information available to determine the fair market value of the property;
2. If a taxpayer producing valuable deposits fails to pay the taxes when due, the department shall file a notice of lien on behalf of the applicable county pursuant to W.S. 39-13-108 (d)(vi);
3. Taxes due together with interest, penalties and costs shall be collectible by the department or county by appropriate judicial proceedings.
Notwithstanding subsection (a) of this section or any other provision of law, upon receiving an application from a taxpayer a county may enter into an agreement with the taxpayer to accept payments for the ad valorem tax on mineral production under the processes and procedures in place prior to the effective date of this section, subject to the following:
1. Prior to entering into any agreement under this subsection, the county shall:
  1. Establish uniform eligibility criteria and an application process;
  2. Conduct at least one (1) public meeting related to the proposed agreement. The county shall notify all taxing authorities that receive any taxes that may be impacted by the agreement of the meeting at least fourteen (14) days prior to the meeting.
2. Upon entering into any agreement under this subsection, the county shall notify the department;
3. Upon receipt of notice from a county under this subsection, the department shall exempt the taxpayer from the provisions of this section and the taxpayer shall be subject to all processes, procedures and requirements in place prior to the effective date of this section;
4. No taxpayer shall be eligible for an agreement under this subsection for mineral production from any property acquired on or after the effective date of this section.
Notwithstanding subsection (a) of this section and except as otherwise provided in subsections (d) and (f) of this section, estimated monthly ad valorem tax payments shall first be due under this section beginning with production on January 1, 2022. The ad valorem tax on mineral production from calendar years 2020 and 2021 shall be paid as provided in this subsection. Fifty percent (50%) of taxes due for production from calendar year 2020 shall be due on and after September 1, 2021 and payable to the counties on and after November 10, 2021. The remaining fifty percent (50%) of the taxes due for production from calendar year 2020, unless the entire tax due for production from calendar year 2020 is paid by December 31, 2021, and all taxes due from production in calendar year 2021 shall be paid through deferred payments as provided in this subsection. The total amount of deferred taxes due under this subsection shall be calculated by the department and the applicable counties. The taxpayer shall make an additional payment for deferred taxes under this subsection on December 1 of each year beginning in 2023 equal to eight percent (8%) of the total amount calculated under this subsection until the total amount has been paid. Each county shall track payments due under this subsection and shall send an invoice to each taxpayer not later than October 1 of each year beginning in 2023 of the deferred payment due under this subsection for that year. Timely deferred payments made in accordance with this subsection shall not be subject to penalties or interest. The following shall apply to deferred payments under this subsection:
1. If a taxpayer fails to make one (1) deferred payment by December 1 of the year the payment is due under this subsection, all applicable penalties and interest shall be calculated from the date of the missed payment;
2. If a taxpayer fails to make a second deferred payment under this subsection, the total remaining amount of deferred taxes due under this subsection shall be immediately due and payable with penalties and interest calculated from the date of the second missed payment;
3. If a taxpayer subject to deferred payments under this subsection sells, divests or liquidates its producing mineral assets in a county or counties such that the taxpayer is no longer required to file a monthly severance tax report with the department pursuant to chapter 14 of this title, the total remaining amount of deferred taxes due under this subsection for that county or counties shall be due and payable to the applicable county treasurer on or before the twenty-fifth day of the third month following the month the taxpayer sold, divested, or liquidated its producing mineral assets. If a taxpayer fails to make a deferred payment under this paragraph, all applicable penalties and interest shall be calculated from the date of the missed payment;
4. Nothing in this subsection shall prohibit a taxpayer from voluntarily remitting to the counties any remaining portion of nondelinquent deferred taxes without penalty.

History. 2020 ch. 142, § 1, effective March 24, 2020; 2021 ch. 28, § 1, effective February 9, 2021; 2022 ch. 53, § 1, effective March 11, 2022; 2022 ch. 79, § 1, effective July 1, 2022.

The 2021 amendment, substituted “monthly” for “promptly in the course of ordinary business” in the second sentence of (c); and added (g).

Laws 2021, ch. 28, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved February 9, 2021.

The 2022 amendments. —

The first 2022 amendment, by ch. 53, § 1, in (b), rewrote the first sentence, which read, “Except as provided in this section, all mineral and mine producers in the state shall report and pay the ad valorem tax on mineral production for each county on a monthly basis,” added the second sentence, substituted “third” for “second” in the present third sentence, substituted “department” for “taxpayer” in the present fourth sentence; in (d), added “to the department on or before the twenty-fifth day of February of the year following the production year,” added “shall” preceding “pay the ad valorem,” substituted “indicated on an invoice sent by the department” for “provided in this subsection,” added the second sentence, in the present third sentence, deleted “annual report and” preceding “payment shall,” substituted “March” for “February,” in the present fourth sentence, substituted “department” for “taxpayer,” deleted “, along with any adjustments made in accordance with law and reported by the county to the department by January 15 of the year following the production year,” following “production year”; in (g), in the fourth sentence, deleted “Unless the entire tax due for production from calendar year 2020 is paid by December 31, 2021” at the beginning, added “, unless the entire tax due for production from calendar year 2020 is paid by December 31, 2021,” added “through deferred payments,” substituted “deferred” for 2020 and 2021 remaining” in the fifth sentence, added “for deferred taxes under this subsection” in the sixth sentence, added the seventh sentence, added “deferred” in the present eighth sentence, in the present ninth sentence, substituted “The following shall apply to deferred” for “If a taxpayer fails to make timely,” deleted “, all applicable penalties and interest shall be calculated from the date the tax would have been paid if monthly payments began January 1, 2020” at the end; added (g)(i) through (g)(iv); and made related changes.

Laws 2022, ch. 53, § 3, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8 of the Wyoming Constitution. Approved March 11, 2022.

The second 2022 amendment, by ch. 79, § 1, effective July 1, 2022, added “30-5-104(d)(x) and” in the introductory language of (e).

Effective date. — Laws 2020, ch. 142, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 24, 2020.

Chapter 14 Mine Product Taxes

Cross references. —

As to duty of joint revenue committee to submit a report every fourth year to the governor and legislature, reviewing the distribution formulae for federal mineral royalties, severance taxes and inheritance taxes, see § 28-1-118 .

As to mines and minerals generally, see title 30.

Refund of LUST tax. —

Laws 2001, ch. 129, § 2, provides that all severance taxes distributed under title 39, chapter 14, to the corrective action account created by § 35-11-1424 and the financial responsibility account created by § 35-11-1427 are to be in the amount of fuel taxes collected under § 39-17-104(c) and § 39-17-204(b), less any refunds.

Am. Jur. 2d, ALR and C.J.S. references. —

47A C.J.S. Internal Revenue § 267.

Article 1. Coal

Am. Jur. 2d, ALR and C.J.S. references. —

71 Am. Jur. 2d State and Local Taxation §§ 155 to 157.

84 C.J.S. Taxation §§ 510 to 523.

§ 39-14-101. Definitions.

As used in this article:
1. “Arm’s-length market or sales price” means the transaction price determined in connection with a bona fide arm’s length sale;
2. “Bona fide arm’s-length sale” means a transaction in cash or terms equivalent to cash for specified property rights after reasonable exposure in a competitive market between a willing, well informed and prudent buyer and seller with adverse economic interests and assuming neither party is acting under undue compulsion or duress;
3. “Department review” means, but is not limited to, corrections of clerical errors or reconciliations of tax reports with reports required by other state or federal agencies;
4. “Mine product valuation amendment” means a valuation adjustment determination made by the department including special directives;
5. “Mining or production” means drilling, blasting, loading, roadwork, overburden removal, pre-mouth of the mine reclamation, transportation from the point of severance to the mouth of the mine, and maintenance of facilities and equipment directly relating to any of the functions stated in this paragraph;
6. “Mouth of the mine” means the point at which a mineral is brought to the surface of the ground and is taken out of the pit, shaft or portal. For a surface mine, this point shall be the top of the ramp where the road or conveying system leaves the pit. For an in situ mine, the point shall be the wellhead;
7. “Processing” means crushing, sizing, milling, washing, drying, refining, upgrading, beneficiation, sampling, testing, treating, heating, separating, tailings or reject material disposal, compressing, storing, loading for shipment, transportation from the mouth of the mine to the loadout, transportation to market to the extent included in the price and provided by the producer, processing plant site and post-mouth of mine reclamation, maintenance of facilities and equipment relating to any of the functions stated in this paragraph, and any other function after severance that changes the physical or chemical characteristics or enhances the marketability of the mineral;
8. “Purchaser” means the first purchaser who acquires the produced valuable coal deposit from the taxpayer for value;
9. “Severance tax” means an excise tax imposed on the present and continuing privilege of removing, extracting, severing or producing any mineral in this state;
10. Beginning January 1, 1989, “taxable value” means one hundred percent (100%) of the fair market value of the gross product of minerals and mine products;
11. “Transportation to market provided by a third party” means the costs incurred for any movement of a mineral which is performed by a third party, after completion of all mining and processing functions, beyond the point of loading for shipment to the customer, commonly referred to as the loadout, established by contract or by government regulations;
12. “Transportation to market provided by the producer” means the costs incurred for any movement of a mineral which is performed by the producer beyond the point of loading for shipment to the customer, commonly referred to as the loadout, completed by the employees of the producer using equipment owned by the producer;
13. “Underground coal” means coal mined by methods of man-made excavation underneath the surface of the earth utilizing shafts, tunnels or lifts, including planes connected with excavations penetrating the mineral stratum;
14. “Unreported production” means production volume for which no tax report was filed for the reporting period by the taxpayer or his agent;
15. “Value of the gross product” means fair market value as prescribed by W.S. 39-11-101 , less any deductions and exemption allowed by Wyoming law or rules.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; ch. 59, § 1.

Editor's notes. —

There is no subsection (b) in this section as it appears on the printed act.

Mouth of the mine defined.—

Board of Equalization properly accepted the Department of Revenue's interpretation of “mouth of the mine,” as used in Wyo. Stat. Ann. § 39-14-101(a)(vi), given the statute's plain language indicating that the mouth of the mine was located at the point where the coal reached the surface of the ground. Wyodak Res. Dev. Corp. v. Wyo. Dep't of Revenue, 2017 WY 6, 387 P.3d 725, 2017 Wyo. LEXIS 5 (Wyo. 2017).

Labor Defined. —

The plain meaning of “labor” in the context of Wyo. Stat. Ann. § 39-14-103 is the work necessary to accomplish the act of mining, and Wyo. Stat. Ann. § 39-14-101(a)(v) (2005) defines mining or production as drilling, blasting, loading, roadwork, overburden removal, pre-mouth of the mine reclamation, transportation from the point of severance to the mouth of the mine, and maintenance of facilities and equipment directly relating to any of the functions stated in the paragraph. Thus, whatever it costs the employer to obtain the necessary work to accomplish the mining is the cost of labor, and wages are a component of the direct cost of labor; “mining labor” in the context of Wyo. Stat. Ann. § 39-14-103 is not a term of art and does not mean only actual hourly wage or salary paid and nothing else. Powder River Coal Co. v. Wyo. Dep't of Revenue, 2006 WY 137, 145 P.3d 442, 2006 Wyo. LEXIS 151 (Wyo. 2006).

Applied in

Powder River Coal Co. v. Wyo. State Bd. of Equalization, 2002 WY 5, 38 P.3d 423, 2002 Wyo. LEXIS 5 (Wyo. 2002).

Cited in

Wyodak Resources Dev. Corp. v. State Bd. of Equalization, 9 P.3d 987, 2000 Wyo. LEXIS 180 (Wyo. 2000); Wyodak Res. Dev. Corp. v. Wyo. Dep't of Revenue, 2002 WY 181, 60 P.3d 129, 2002 Wyo. LEXIS 217 (Wyo. 2002); BP America Prod. Co. v. Department of Revenue, 2006 WY 27, 130 P.3d 438, 2006 Wyo. LEXIS 29 (Wyo. Mar. 14, 2006).

Library references. —

American Law of Mining, 2nd Edition §§ 191.03, 193.03 (Matthew Bender).

§ 39-14-102. Administration; confidentiality.

The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation.
Based upon the information received or procured pursuant to W.S. 39-14-107(a) or 39-14-108(a) and except as otherwise provided, the department shall annually value the gross product for the preceding calendar year, in appropriate unit measures of all mines and mining claims from which valuable deposits are produced.
Except as otherwise provided, in the event the product as defined in W.S. 39-14-103(b)(iii) is not sold at the mouth of the mine by bona fide arms-length sale, or if the product of the mine is used without sale, the department shall determine the fair market value by application of recognized appraisal techniques.
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 in which the property is located, to be entered upon the assessment rolls of the county.
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.
As used in this section, 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. 39-14-107(a) and related provision.
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:
1. 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;
2. 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;
3. Information is admissible in court or administrative proceedings related to mineral taxes or government royalties.
Any person receiving information pursuant to paragraph (g)(ii) of this section shall sign an agreement with the department to keep the information confidential.
Units of production reported by the taxpayer and the taxpayer’s taxable value are not confidential and may be released without qualification.
Any person who negligently violates subsections (e) through (j) of this section 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 subsections (e) through (j) of this section 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.
Repealed by Laws 2000, ch. 68, § 1.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; 2000, ch. 68, § 1.

Editor's notes. —

There is no subsection (i) or (l) in this section as it appears in the printed acts.

Valuation method for non-arms length sales. —

In an action challenging the valuation of coal, Wyo. Stat. Ann. § 39-14-103(b)(viii) did not apply to the coal mine's non-arms length coal sales; Wyo. Stat. Ann. § 39-14-102(c) allowed the use of comparable sales to establish the fair market value of the coal sold. Wyodak Res. Dev. Corp. v. Wyo. Dep't of Revenue, 2002 WY 181, 60 P.3d 129, 2002 Wyo. LEXIS 217 (Wyo. 2002).

Royalty. —

As a component of the value of coal as it comes from the mine, royalty must be included at its actual, not an artificial, amount. Hillard v. Big Horn Coal Co., 549 P.2d 293, 1976 Wyo. LEXIS 185 (Wyo. 1976).

Royalty is a full component of the value of the coal at the mine, and is not to be apportioned between mining and processing as indirect costs may be. Hillard v. Big Horn Coal Co., 549 P.2d 293, 1976 Wyo. LEXIS 185 (Wyo. 1976).

Federal black lung tax included in value. —

The state board of equalization (now department) did not err, in determining the taxable value for ad valorem and severance tax purposes of coal produced by a coal company, by including all of the federal black lung excise tax paid to the company by its customers in the value of the coal at the mine mouth, rather than to exclude that portion of the amount paid on the value added to the coal by nontaxable transportation and processing activities. Amax Coal Co. v. Wyoming State Bd. of Equalization, 819 P.2d 825, 1991 Wyo. LEXIS 155 (Wyo. 1991).

Cost of loading coal in a strip mine should be considered a mining expense rather than an expense of transportation and processing. Hillard v. Big Horn Coal Co., 549 P.2d 293, 1976 Wyo. LEXIS 185 (Wyo. 1976).

Reporting of oil production should be done at wellhead. —

Wyoming Department of Revenue properly reallocated a production company's oil production from a production unit for 1980 through 1988 between one county and intervenor county because former Wyo. Stat. Ann. § 39-2-201(e) always contemplated that reporting of oil production should be done at the wellhead, and the enactment of former Wyo. Stat. Ann § 39-2-213 (currently Wyo. Stat. Ann. § 39-14-207(a)(iii)) did not constitute a ‘change,’ but only a restatement of what general practice had always been contemplated, the practice that was generally in place, and the practice that should generally continue. BP Am. Prod. Co. v. Dep't of Revenue, 2006 WY 27, 130 P.3d 438, 2006 Wyo. LEXIS 29 (Wyo. 2006).

Failure to consider cost of trucking to selling point is discriminatory. J. Ray McDermott & Co. v. Hudson, 370 P.2d 364, 1962 Wyo. LEXIS 77 (Wyo. 1962).

Costs of transportation are not to be included in the value fixed for mineral products. Appeal of Monolith Portland Midwest Co., 574 P.2d 757, 1978 Wyo. LEXIS 265 (Wyo. 1978).

In fixing the value of the gross product of several mines, the department cannot include a presumed cost for transporting the mineral products to and placing them in a hypothetical storage facility. Appeal of Monolith Portland Midwest Co., 574 P.2d 757, 1978 Wyo. LEXIS 265 (Wyo. 1978).

Reclamation costs should be allowed as part of transportation and processing costs deducted from the value of coal. Amax Coal Co. v. Wyoming State Bd. of Equalization, 819 P.2d 825, 1991 Wyo. LEXIS 155 (Wyo. 1991).

Expenses of production and severance taxes from the prior year were properly included in making its allocation of indirect costs to arrive at the estimated true value of the coal at the mouth of the mine. Hillard v. Big Horn Coal Co., 549 P.2d 293, 1976 Wyo. LEXIS 185 (Wyo. 1976).

Application of subsection (b) not foreclosed where mine productsnot stored. —

While a mining company may not place mine products in bins, tanks, tipples, silos, stockpiles or other storage prior to transportation to market, this does not foreclose the application of subsection (b). Appeal of Monolith Portland Midwest Co., 574 P.2d 757, 1978 Wyo. LEXIS 265 (Wyo. 1978).

Phrase at end of subsection (a) is ambiguous. —

The phrase “at the fair cash market value of the product at the mine or mining claim where produced, after the mining or production process is completed,” as used in subsection (a), is ambiguous, since different conclusions may be reached as to when the mining or production process is completed in an instance in which all of the factors mentioned in subsection (b) are not present. Appeal of Monolith Portland Midwest Co., 574 P.2d 757, 1978 Wyo. LEXIS 265 (Wyo. 1978).

When mining process deemed completed. —

The first phrase of subsection (b) makes it quite clear that the mining or production process is deemed completed when the product is removed from the mine and not before. Appeal of Monolith Portland Midwest Co., 574 P.2d 757, 1978 Wyo. LEXIS 265 (Wyo. 1978).

Mining products are not valued until they have been removed from mine in either railroad cars or trucks. In each instance that point is determinable. Appeal of Monolith Portland Midwest Co., 574 P.2d 757, 1978 Wyo. LEXIS 265 (Wyo. 1978).

§ 39-14-103. Imposition.

Taxable event. The following shall apply:
1. There is levied a severance tax on the value of the gross product for the privilege of severing or extracting both surface and underground coal in the state. The severance tax imposed by this article may be in addition to other taxes, including but not limited to the ad valorem taxes imposed by W.S. 39-13-104 .
Basis of tax (valuation). The following shall apply:
1. Coal shall be valued for taxation as provided in this subsection;
2. The value of the gross product shall be the fair market value of the product at the mouth of the mine where produced, after the mining or production process is completed;
3. Except as otherwise provided, the mining or production process is deemed completed when the mineral product reaches the mouth of the mine. In no event shall the value of the mineral product include any processing functions or operations regardless of where the processing is performed;
4. Except as otherwise provided, if the product as defined in paragraph (iii) of this subsection is sold at the mouth of the mine, the fair market value shall be deemed to be the price established by bona fide arms-length sale;
5. In the event the product as defined in paragraph (iii) of this subsection is sold at the mouth of the mine without further movement or processing, the fair market value shall be the price established by bona fide arms-length sale less exempt royalties;
6. In the event the product as defined in paragraph (iii) of this subsection is not sold at the mouth of the mine by bona fide arms-length sale, or, except as otherwise provided, if the product of the mine is used without sale, the department shall determine the fair market value of coal in accordance with paragraph (vii), (viii), (ix) or (x) of this subsection;
7. For coal sold away from the mouth of the mine pursuant to a bona fide arms-length sale, the department shall calculate the fair market value of coal by multiplying the sales value of extracted coal, less transportation to market provided by a third party to the extent included in sales value, all royalties, ad valorem production taxes, severance taxes, black lung excise taxes and abandoned mine lands fees, by the ratio of direct mining costs to total direct costs. Nonexempt royalties, ad valorem production taxes, severance taxes, black lung excise taxes and abandoned mine lands fees shall then be added to determine fair market value. For purposes of this paragraph:
  1. The sales value of extracted coal shall be the selling price pursuant to an arms-length contract. To the extent not included in the selling price pursuant to an arms-length contract, and to the extent that the following represent partial consideration for the value of the coal, sales value shall include the value per ton attributable to the extracted coal for any consideration provided to the seller in the form of heat content adjustments, price escalations or de-escalations, expense reimbursements, capital, facilities or equipment, services for mining, handling, processing or transporting the coal at or near the mine site, or any payment received for the current or past sale of extracted coal, by or on behalf of the purchaser. Sales value per ton shall include consideration provided for the deferral of extraction and sale in the taxable period in which the purchaser receives credit for the payment as a result of subsequent extraction and sale of the deferred production;
  2. Direct mining costs include mining labor including mine foremen and supervisory personnel whose primary responsibility is extraction of coal, supplies used for mining, mining equipment depreciation, fuel, power and other utilities used for mining, maintenance of mining equipment, coal transportation from the point of severance to the mouth of the mine, and any other direct costs incurred prior to the mouth of the mine that are specifically attributable to the mining operation;
  3. Total direct costs include direct mining costs determined under subparagraph (B) of this paragraph plus mineral processing labor including plant foremen and supervisory personnel whose primary responsibility is processing coal, supplies used for processing, processing plant and equipment depreciation, fuel, power and other utilities used for processing, maintenance of processing equipment, coal transportation from the mouth of the mine to the point of shipment, coal transportation to market to the extent included in the price and provided by the producer, and any other direct costs incurred that are specifically attributable to the mining, processing or transportation of coal up to the point of loading for shipment to market;
  4. Indirect costs, royalties, ad valorem production taxes, severance taxes, black lung excise taxes and abandoned mine lands fees shall not be included in the computation of the ratio set forth in this paragraph. Indirect costs include but are not limited to allocations of corporate overhead, data processing costs, accounting, legal and clerical costs, and other general and administrative costs which cannot be specifically attributed to an operational function without allocation.
8. For coal used without sale, or coal not sold pursuant to a bona fide arms-length agreement, the sales value for the purposes of paragraph (vii) of this subsection shall be the fair market value of coal which is comparable in the quality, quantity, terms and conditions under which the coal is being used or sold, both in the spot market and through long-term agreements negotiated within the previous twelve (12) months, multiplied by the respective number of tons used or sold for each reporting period;
9. Notwithstanding paragraph (viii) of this subsection, the sales value for purposes of paragraph (vii) of this subsection for coal used as a feedstock in a coal enhancement process which has been subjected to normal processes necessary to achieve marketability, shall be the market value of comparable coal as determined by this paragraph. The market value of comparable coal attributable to feedstock coal shall be:
  1. A representative selling price received or receivable which shall be determined by the first of the following subdivisions that is applicable, multiplied by the total feedstock tons used in each reporting period:
    1. Arms-length price of comparable coal produced from the same mine and sold under comparable terms, or if a comparable coal price is not available from the same mine, the arms-length price of comparable coal produced from other mines in the area and sold under comparable terms;
    2. Price reported to a public utility commission for comparable coal produced from the same mine and sold under comparable terms, or if a comparable coal price is not available from the same mine, the price reported to a public utility commission for comparable coal produced from other mines in the area and sold under comparable terms;
    3. Other published or publicly available market prices for comparable coal produced from mines in the area and sold under comparable terms.
  2. If subparagraph (A) of this paragraph is not applicable, then the sales value for coal used as a feedstock shall be the total arms-length selling price of the enhanced coal sold during the reporting period multiplied by the total of the enhanced tons sold.
10. In the event that unique or unusual circumstances exist such that the department or the taxpayer is unable to determine the value of the gross product of coal from a mine or mining claim by application of the methods provided in this subsection, the taxpayer may petition the department for approval to use an alternate valuation method. The department shall approve or deny the use of an alternate valuation method and shall so inform the parties within forty-five (45) days of the date the petition is filed.
Taxpayer. The following shall apply:
1. In the case of the gross product of all mines and mining claims produced under lease, the lessor is liable for the payment of ad valorem taxes on the product removed only to the extent of the lessor’s retained interest under the lease, whether royalty or otherwise, and the lessee or his assignee is liable for all other ad valorem taxes due on production under the lease;
2. Any taxpayer paying the taxes imposed by this article on any valuable deposit may deduct the severance taxes paid from any amounts due or to become due to the interest owners of such valuable deposit in proportion to the interest ownership;
3. Any person extracting valuable products subject to this chapter and any person owning an interest in the valuable products to the extent of their interest ownership are liable for the payment of the severance taxes imposed by this article together with any penalties and interest.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1.

Valuation method for non-arms length sales. —

Road move expenses. —

The Wyoming state board of equalization did not err in affirming the department of revenue's determination that the petitioner's road move expenses incurred during coal production years 1990-1992 were direct mining costs rather than indirect costs for the purposes of valuing the petitioner's coal production during those same years as the expenses at issue were, by agreement of the parties, specifically attributable to the mining operation rather than general and administrative costs which could not be specifically attributed to an operational function without allocation. Wyodak Resources Dev. Corp. v. State Bd. of Equalization, 9 P.3d 987, 2000 Wyo. LEXIS 180 (Wyo. 2000).

Direct mining costs. —

The term “direct mining costs” under subparagraph (b)(vii)(B) was not intended to include such expenses as a bonus payment required for the purchase of the coal lease; had the legislature intended to include costs not associated with the actual act of mining, it would have done so expressly and not by the use of a catch-all phrase that follows a very detailed list of costs incurred in the physical act of mining. Powder River Coal Co. v. Wyo. State Bd. of Equalization, 2002 WY 5, 38 P.3d 423, 2002 Wyo. LEXIS 5 (Wyo. 2002), reh'g denied, 2002 Wyo. LEXIS 35 (Wyo. Feb. 27, 2002).

A lease bonus in federal coal lease was not a royalty nor was it a direct mining cost as contemplated by the statute and regulations; the legislature intended for bonus payments to be treated as an indirect cost benefiting the entire operation. Powder River Coal Co. v. Wyo. State Bd. of Equalization, 2002 WY 5, 38 P.3d 423, 2002 Wyo. LEXIS 5 (Wyo. 2002), reh'g denied, 2002 Wyo. LEXIS 35 (Wyo. Feb. 27, 2002).

When all the provisions of Wyo. Stat. Ann. § 39-14-103 are read together, the legislature simply means all costs, a portion of which are directly associated with a particular function, should be attributed to that function in some reasonable way; the indirect cost catch-all phrase in § 39-14-103 (b)(vii)(D), other general and administrative costs which cannot be specifically attributed to an operational function without allocation, simply means costs similar to those specifically listed which are not directly related to a function and, therefore, must be allocated by the direct cost formula. The words “without allocation” in § 39-14-103(b)(vii)(D) are not intended to prevent costs directly associated with a particular function from being considered as direct costs simply because they had to be allocated among the functions by some agreed upon formula, either because of the level of detail provided by the taxpayer's accounting system or because of the nature of the cost; the more reasonable interpretation of that language suggests the catch-all phrase means other costs similar in nature to the listed indirect costs and for which no reasonable formula exists to allocate those costs among functions except the direct cost ratio. Powder River Coal Co. v. Wyo. Dep't of Revenue, 2006 WY 137, 145 P.3d 442, 2006 Wyo. LEXIS 151 (Wyo. 2006).

Quoted in

Wyodak Res. Dev. Corp. v. Wyo. Dep't of Revenue, 2017 WY 6, 387 P.3d 725, 2017 Wyo. LEXIS 5 (Wyo. 2017).

§ 39-14-104. Tax rate.

The total severance tax rate for surface coal shall be six and one-half percent (6.5%). This rate comprises one and one-half percent (1.5%) imposed by Wyoming constitution article 15, section 19, and five percent (5%) imposed statutorily. The tax shall be distributed as provided in W.S. 39-14-111 and is imposed as follows:
1. One and one-half percent (1.5%); plus
2. One-half percent (.5%); plus
3. Two percent (2%); plus
4. One and one-half percent (1.5%); plus
5. One percent (1%).
6. Repealed by Laws 2022, ch. 102, § 2.
The total severance tax rate for underground coal shall be three and three-quarters percent (3.75%). The tax shall be distributed as provided in W.S. 39-14-111 and is imposed as follows:
1. One and one-half percent (1.5%); plus
2. One and one-quarter percent (1.25%); plus
3. One percent (1%).

History. Laws 1998, ch. 5, § 1; 2016 ch. 16, § 1, effective July 1, 2016; 2022 ch. 102, §§ 1, 2, effective July 1, 2022.

The 2016 amendment, effective July 1, 2016, deleted “Except as otherwise provided by W.S. 39-14-105 ” and made related changes in (a).

The 2022 amendment, by ch. 102, §§ 1, 2, effective July 1, 2022, in the introductory language of (a), substituted “six and one-half percent (6.5%)” for “seven percent (7%)” in the first sentence, “five percent (5%)” for “five and one-half percent (5.5%)” in the second sentence; and repealed former (a)(vi), which read, “One-half percent (.5%).”

Editor’s notes. —

Laws 2022, ch. 102, § 3, provides, “This act shall apply to surface coal produced on or after the effective date of this act.”

§ 39-14-105. Exemptions.

Coal has no value and is exempt from taxation if it is consumed prior to sale for the purpose of treating or processing coal produced from the same mine.
and (c) Repealed by Laws 2016, ch. 16, § 2.
Repealed by Laws 2008, ch. 44, § 2.
Surface coal transported to market outside of North America using a coal export terminal located in Canada or Mexico is exempt from the severance taxes imposed by W.S. 39-14-104(a)(iii) and (v). The taxpayer shall submit all information and documentation as specified by the department to determine the taxpayer’s qualification for the exemption. This subsection is repealed effective July 1, 2030 or upon the export in any calendar year through United States coal export terminals to markets outside of North America of a combined ten million (10,000,000) tons of surface coal subject to the tax as determined by the department of revenue and certified to the governor, whichever is sooner.

History. Laws 1998, ch. 5, § 1; 1999, ch. 64, § 1; 2001, ch. 177, § 1; 2008, ch. 44, § 2; 2016 ch. 16, § 2, effective July 1, 2016; 2020 ch. 139, § 1, effective July 1, 2020.

The 2008 amendment, repealed former (d) pertaining to various reporting requirements to the legislature and legislative committees.

Laws 2008, ch. 44, § 4, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, of the Wyo. Const. Approved March 5, 2008.

The 2016 amendment, effective July 1, 2016, repealed former (b) and (c).

The 2020 amendment, effective July 1, 2020, added (e).

§ 39-14-106. Licenses; permits.

There are no specific applicable provisions for licenses and permits for this article.

History. Laws 1998, ch. 5, § 1.

§ 39-14-107. Compliance; collection procedures.

Returns and reports. The following shall apply:
1. 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:
  1. 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.
2. All information and reports shall be notarized and signed by a person who has legal authority to bind the taxpayer;
3. 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;
4. 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;
5. 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;
6. 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.
Payment. The following shall apply:
1. 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;
2. Ad valorem taxes provided by this act are due and payable:
  1. 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;
  2. 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 .
3. 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;
4. 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.
Timelines. Except as otherwise provided, there are no specific applicable provisions for timelines for this article.

History. Laws 1998, ch. 5, § 1; 2020 ch. 142, § 2, effective March 24, 2020.

The 2020 amendment, redesignated former (b)(ii) as the introductory language of (b)(ii) and (b)(ii)(A); in present (b)(ii)(A), added “For the 2019 tax year and all preceding tax years,” at the beginning; and added (b)(ii)(B) and made stylistic changes.

Laws 2020, ch. 142, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 24, 2020.

Editor's notes. —

There is no subparagraph (a)(i)(B) in this section as it appears in the printed acts.

Cited in

Wyodak Res. Dev. Corp. v. Wyo. Dep't of Revenue, 2002 WY 181, 60 P.3d 129, 2002 Wyo. LEXIS 217 (Wyo. 2002).

Statute not to be applied retroactively. —

§ 39-14-108. Enforcement.

General. The following shall apply:
1. If the statement provided by W.S. 39-14-107(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided by W.S. 39-14-107(a)(i) to determine the fair market value of the property provided by W.S. 39-14-102(a);
2. When a taxpayer producing valuable deposits fails to pay the taxes imposed by this article when due, the purchaser of the produced valuable deposit shall withhold and remit to the department the taxpayer’s subsequently accruing taxes on the produced valuable deposit acquired by the purchaser. This provision is subject to the following conditions:
  1. The department shall notify the purchaser and taxpayer in writing on or before the first day of the production month for which subsequent taxes are due that the purchaser shall begin remitting taxes to the department as provided in W.S. 39-14-107(b)(iii);
  2. The department shall notify the purchaser in writing of the proper rates for calculating taxes due and the percentage of the produced valuable deposit subject to taxation by this article;
  3. The amount of tax paid by a purchaser to the department, as required by this paragraph, shall offset and satisfy all claims for payments for the purchase of produced valuable deposits to the extent of the tax payment;
  4. This paragraph shall not apply under circumstances where the purchaser is required to continue payments due to legal proceedings;
  5. This paragraph shall not apply until after the purchaser has been notified in writing that subsequent accruing taxes will be payable by the purchaser.
3. Severance taxes due together with interest, penalties and costs shall be collectible by the department by appropriate judicial proceedings.
Audits. The following shall apply:
1. The department may employ examiners and obtain other technical services, to investigate and examine the books and records of any person paying taxes imposed under W.S. 39-13-101 through 39-13-111 . The department shall notify the county assessor of any change in valuation as determined by audits, examinations or investigations establishing:
  1. Taxable volumes or values were not accurately reported;
  2. Clerical errors were made in determining taxable volumes or values;
  3. Taxable volumes or values for the year that production occurred were not calculated in compliance with Wyoming statutes or rules governing the determinations; or
  4. Additional payment for production was received and not reported whether such payment was received in the year of production or in subsequent years.
2. Repealed by Laws 2012, ch. 84, § 102.
3. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to certify mine product valuation amendments to the county assessor of the county in which the property is located, to be entered upon the assessment rolls of the county and taxes computed and collected thereon subject to appeal under W.S. 39-14-109(b)(ii), provided that the return is filed within three (3) years from the date the production should have been reported pursuant to W.S. 39-14-107(a)(i), and that the audit or review commenced within the time period as required by paragraph (vii) of this subsection. Commencement of an audit, completion of an audit, and final audit findings and final determination by the department being issued to the taxpayer shall not preclude the taxpayer from filing amended returns within the time period specified herein, and the amended returns may be audited within the time period stated in paragraph (vii) of this subsection;
4. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to assess deficient severance tax payments, interest and penalty, if any, for the same periods governing mine product valuation amendments pursuant to paragraphs (ii) and (iii) of this subsection;
5. All audits or department reviews, as applicable, pursuant to paragraphs (ii), (iii) and (iv) of this subsection are subject to the following conditions:
  1. Audits are commenced when the taxpayer receives written notice of the intended action;
  2. Prior to entering the premises of a taxpayer or third party, the taxpayer or third party shall be provided at least fourteen (14) days written notice;
  3. Audits are completed when the final findings are issued to the taxpayer by the department of audit;
  4. Unless otherwise agreed to in writing, audits shall be completed and the final audit findings issued to the taxpayer not later than the end of the month two (2) years after the audit is commenced and not sooner than one (1) year following the reporting date for ad valorem taxes;
  5. Any assessment or levy, including the assessment of a penalty and interest, if any, resulting from final audit findings or department review shall be issued within one (1) year following the completion of the audit or review;
  6. Upon receipt of department review findings, the taxpayer shall have sixty (60) days in which to submit a response.
6. Where there is evidence of gross negligence by the taxpayer in reporting and valuing production, an audit may examine prior years and issue assessments where gross negligence occurred. This section shall not apply to mine product valuation amendments to add the value of unreported production;
7. Audits provided by this article shall commence within three (3) years and six (6) months immediately following the reporting date for ad valorem taxes and taxpayers shall keep accurate books and records of all production subject to taxes imposed by this article and determinations of taxable value as prescribed by W.S. 39-14-103(b) for a period of seven (7) years and make them available to department examiners for audit purposes. Amended returns filed with the department during the conduct of an audit prior to the issuance of the final audit findings may be made available by the taxpayer to the audit examiners. If the examination discloses evidence of gross negligence by the taxpayer in reporting and paying the tax, the department may examine all pertinent records for any reporting period without regard to the limitations set forth in paragraphs (vii) and (viii) of this subsection;
8. In order to examine relevant books or records of a taxpayer subject to a tax imposed by this article or to secure any information related to enforcement of this article, authorized representatives of the department may at any time during normal business hours enter premises of a taxpayer liable for a tax imposed by this article or the premises of any third party having information regarding that taxpayer’s liability. Prior to entering the premises of a taxpayer or third party, the department shall provide fourteen (14) days written notice to the taxpayer and third party;
9. The state may employ auditors and obtain other technical assistance necessary to determine if the tax imposed by this article has been properly reported and paid.
Interest. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating interest regarding severance tax, the department shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. The board of county commissioners shall be bound by any decision made by the department of revenue in the course of an audit conducted under subsection (b) of this section concerning the time period during which interest shall accrue and be due and payable;
2. Taxes are delinquent pursuant to paragraphs (iii) and (iv) of this subsection when a taxpayer or his agent knew or reasonably should have known that the total tax liability was not paid when due;
3. Except for any delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-107(b)(ii) is delinquent after the day on which it is payable and shall bear interest at eighteen percent (18%) per annum. Effective January 15, 2015, for delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-107(b) shall be delinquent following the day on which it is payable and shall bear interest at the rate set forth in paragraph (iv) of this subsection until paid or collected;
4. Effective January 1, 2015, interest at an annual rate equal to the average prime interest rate as determined by the state treasurer during the preceding fiscal year plus four percent (4%) shall be added to all delinquent severance taxes and ad valorem taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section on any mineral produced on or after January 1, 2015. To determine the average prime interest rate, the state treasurer shall average the prime interest rate for at least seventy-five percent (75%) of the thirty (30) largest banks in the United States. The interest rate on delinquent severance taxes and ad valorem taxes shall be adjusted on January 1 of each year following the year in which the taxes first became delinquent. In no instance shall the delinquent tax rate be less than twelve percent (12%) nor greater than eighteen percent (18%) from any mineral produced on or after January 1, 2015. The interest rate on any delinquent severance and ad valorem tax from any mineral produced before January 1, 2015, shall be as provided by the statutes in effect at the time the mineral was produced.
Penalties. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating penalty, the department or board of county commissioners shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any penalty due;
2. If any person fails to file the report required by W.S. 39-14-107 (a)(i)(A) by the due date or any extension thereof, the department may impose a penalty equal to a total of one percent (1%) of the taxable value of the production from the well, mine or mining claim but not to exceed five thousand dollars ($5,000.00) for each calendar month or portion thereof that the report or information is late. If any person fails to file reports and other information required by rule of the department of revenue other than those required by W.S. 39-14-107 (a)(iv) or 39-14-107(a)(i)(A), the department may impose a penalty of up to one thousand dollars ($1,000.00). The department may waive penalties under this paragraph for good cause. Penalties imposed under this paragraph may be appealed to the state board of equalization;
3. If any person fails to make or file a return and remit the tax as required by W.S. 39-14-107, the department shall impose a penalty of five percent (5%) of the taxes due for each thirty (30) day period, or fraction thereof, elapsing between the due date of the return and the date filed, unless the person for good cause obtains from the department an extension of time for filing prior to the due date for filing. In no event shall the total penalty imposed by this subsection exceed twenty-five percent (25%) of the tax due. The department, for good cause, may waive a penalty imposed for failure to file a return for any one (1) month in a calendar year, provided that:
  1. The return was filed within five (5) business days following the due date, including an approved extension period; and
  2. The taxpayer requests the waiver in writing within fifteen (15) days after the return was filed, setting forth the reasons for the late filing.
4. If any part of a tax deficiency is due to negligence or intentional disregard of rules and regulations, there shall be added a penalty of five percent (5%) of the amount of the deficiency plus interest as provided by paragraph (c)(iv) of this subsection. The taxes, penalty and interest shall be paid by the taxpayer within ten (10) days after receipt of notice and demand by the department;
5. The department may credit or waive penalties imposed by paragraphs (iii) and (iv) of this subsection as part of a settlement or for any other good cause.
Liens. The following shall apply:
1. through (iii) Repealed by Laws 2002, Sp. Sess., ch. 50, § 2.
2. All taxes, fees, penalties and interest imposed under this article are an automatic and continuing lien in favor of the state of Wyoming. The lien is on all property in the state of Wyoming, real, tangible and intangible, including all after acquired property rights, future production and rights to property, of any person severing minerals in this state and who is liable under Wyoming law for the collection, payment or remittance of the severance tax and corresponding penalty or interest as of the date such taxes, fees, penalties or interest is due, and remains a lien until paid;
3. A lien under this subsection is also a lien on all interests in the mineral estate from which the production was severed, and on all future production of the same mineral from the same leasehold, regardless of any change of ownership or change in the person extracting the mineral;
4. Any lien arising under this subsection is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind except a lien, claim, mortgage or other encumbrance of record held by a bona fide creditor and properly perfected, filed or recorded under Wyoming law prior to the filing of a lien as provided by paragraph (viii) of this subsection;
5. The department may file a notice of lien at any time at its discretion, except no lien shall be enforced until the right of the taxpayer to file and properly perfect an appeal concerning the tax delinquent property before the state board of equalization has expired. A properly perfected appeal on the tax delinquent property before the state board of equalization or any subsequent properly perfected appeal on the same property to a district court or the supreme court shall stay enforcement of a lien filed by the department until such appeal has been exhausted or concluded;
6. In order to perfect a tax lien under this subsection, the department of revenue shall file a notice of the tax lien with the secretary of state. The notice of the tax lien shall contain:
  1. The name and last known address of the person or persons against whose property the lien is filed including, but not limited to, the person severing the mineral;
  2. The name and address of the department of revenue as the holder of the lien and the name of the contact person within the department;
  3. The amount of the tax, fees, penalties and interest owed the state of Wyoming;
  4. A statement that the amount of the unpaid tax, fees, penalties or interest is a lien on all property, real, tangible or intangible, including all after acquired property and rights to the property belonging to the person who severed the mineral and located within the state of Wyoming, as well as all interest in the mineral estate from which the production was severed and any future production from the same mineral leasehold.
7. No other action beyond that described in paragraph (viii) of this subsection shall be required to perfect a tax lien;
8. The filing of the notice of the tax lien as described in paragraph (viii) of this subsection shall constitute record notice of the tax lien;
9. One (1) notice of the tax lien shall be deemed sufficient to cover all taxes, together with interest, fees and penalty of the same nature which may accrue after the filing of the notice;
10. Any tax lien created under this subsection and duly filed with the secretary of state shall survive the death or incapacitation of any person, and shall survive any other destruction or attempted destruction of any interest in property owned by any person liable under Wyoming law for the collection, payment or remittance of taxes, fees, penalties or interest to the state;
11. In the event of foreclosure, the department of revenue shall be entitled to recover the costs of filing the lien, foreclosing on the lien and reasonable attorney’s fees;
12. All notice of tax liens shall be released within sixty (60) days after taxes, penalties and interest due are paid or collected;
13. Notwithstanding that the lien is a lien on all interests in the mineral estate from which the production was severed and on all future production from the same leasehold, the department may for good cause shown, release the lien on all property in this state, real, tangible and intangible, and settle delinquent taxes, interest and penalties to be collected against future production from that leasehold;
14. The secretary of state is authorized and directed to maintain copies of all tax liens filed by the department of revenue pursuant to this chapter, and to maintain a data base of such tax liens and to provide copies to any person pursuant to the duties of the secretary of state as set forth in W.S. 9-1-301 et seq. All tax liens on file with any county in this state and in good standing on the effective date of this paragraph shall remain effective and in good standing. Within sixty (60) days of the effective date of this paragraph, the director of the department of revenue shall transmit to the secretary of state for filing copies of all tax liens that the director seeks to have in continuing effect. Upon the filing of a copy of the tax lien with the secretary of state, the tax lien shall continue to be fully effective until released by the department of revenue.
Tax sales. There are no specific applicable provisions for tax sales for this article.

History. Laws 1998, ch. 5, § 1; 1999, ch. 150, § 3; 2001, ch. 43, § 1; 2002 Sp. Sess., ch. 49, § 1; ch. 50, §§ 1, 2; 2005, ch. 4, § 1; 2009, ch. 150, § 1; 2012, ch. 84, § 102; 2014 ch. 68, § 1, effective July 1, 2014; 2016 ch. 16, § 1, effective July 1, 2016.

The 2005 amendment, effective July 1, 2005, made changes in the auditing period, adding the last sentence in (b)(iii); adding “and not sooner than one (1) year following the reporting date for ad valorem taxes” in (b)(v)(D); and in (b)(vii) substituting “date for ad valorem taxes” for “period,” and adding the second sentence; and making stylistic changes.

The 2009 amendment, in (b)(iii), in the first sentence, deleted “or was” following “should have been” and deleted “whichever is later” preceding “and that the audit.”

Laws 2009, ch. 150, § 3, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution. Approved March 5, 2009.

The 2012 amendment, effective July 1, 2012, repealed former (b)(ii), which read: “Effective until March 1, 1994, the department is authorized to rely on final audit findings under W.S. 9-2-2003 , taxpayer amended returns or department review, and to certify mine product valuation amendments for production in calendar year 1985 and thereafter, to the county assessor of the county in which the property is located, to be entered upon the assessment rolls of the county and taxes computed and collected thereon subject to appeal under W.S. 39-14-109(b)(ii).”

The 2014 amendment, effective July 1, 2014, in (b)(viii), deleted the former second sentence; in (c)(i), substituted “interest regarding severance tax, the department shall” for “interest, the department or board of county commissioners shall” in the second sentence and added the third and fourth sentences; rewrote (c)(iii); and in (c)(iv), substituted “January 1, 2015” for “January 1, 1994” in fourth places, inserted “and ad valorem taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section” following “severance taxes” in the first sentence, inserted “and ad valorem taxes” preceding “shall be” in the third sentence, and substituted “delinquent severance and ad valorem tax” for “delinquent mineral tax” and “as provided by the statutes in effect at the time the mineral was produced” for “eighteen percent (18%) per annum” in the last sentence.

The 2016 amendment, effective July 1, 2016, deleted “Commencing January 1, 2003” and made related changes in (b)(iii).

Editor's notes. —

Laws 2002, Sp. Sess., ch. 50, § 3, provides that the lien created by the act is an equitable remedy created on behalf and in favor of the state and that it is available to the state in the collection of taxes, fees, penalties and interest.

Laws 2014, ch. 68, § 2, provides: “This act shall not affect any audit commenced prior to the effective date of this act.”

Calculating interest. —

District court's reversal of appellant county's calculation of statutory interest owed upon underpaid taxes was affirmed because the unequivocal mandate of Wyo. Stat. Ann. § 39-14-108(c)(i) is that a net deficiency be computed, and that any offsetting credit be subtracted in determining the net deficiency for computing interest during the audit. Bd. of County Comm'rs of Campbell v. Rio Tinto Energy Am., Inc., 2008 WY 139, 196 P.3d 791, 2008 Wyo. LEXIS 144 (Wyo. 2008).

Cited in

Wyodak Res. Dev. Corp. v. Wyo. Dep't of Revenue, 2002 WY 181, 60 P.3d 129, 2002 Wyo. LEXIS 217 (Wyo. 2002).

§ 39-14-109. Taxpayer remedies.

Interpretation requests. The following shall apply:
1. 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;
2. 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.
Appeals. The following shall apply:
1. Following determination of the fair market value of property the department shall notify the taxpayer by mail of the assessed value. The person assessed may file written objections to the assessment with the board 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 property 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;
2. Mine product valuation amendments under this section may be appealed by the taxpayer to the board within thirty (30) days of the final administrative decision;
3. Any taxpayer who feels aggrieved by the valuation and taxes levied by this article may appeal to the board. 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 tax, interest or penalty imposed by this article;
4. The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department upon application of any interested person adversely affected, including boards of county commissioners for the purposes of this paragraph, under the contested case procedures of the Wyoming Administrative Procedure Act. 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 board;
5. Any person including the state of Wyoming aggrieved by any order issued by the board, 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 property or some part thereof is situated.
Refunds. The following shall apply:
1. 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. 39-14-107(a)(i). Any refund granted shall be subject to modification or revocation upon audit;
2. If a taxpayer has reason to believe that 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. 39-14-107(a)(i). Refunds of two thousand dollars ($2,000.00), or less may be applied to subsequent payments for 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;
3. 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.
Credits. The following shall apply:
1. Any 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;
2. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit without regard to the limitation period for requesting refunds;
3. If a taxpayer overpaid 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.
Redemption. There are no specific applicable provisions for redemption for this article.
Escrow. The following shall apply:
1. 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;
2. 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;
3. This provision does not enlarge or curtail the ability of a taxpayer to appeal any department of revenue decision as otherwise provided for under this act.

History. Laws 1998, ch. 5, § 1; 2009, ch. 150, § 1; 2015 ch. 12, § 1, effective July 1, 2015.

The 2009 amendment rewrote (c)(i), which read: “If any person pays any tax, or portion thereof, found to have been erroneous or illegal, the board of county commissioners shall direct the county treasurer to refund the erroneous or illegal payment to the taxpayer. When an increase in the value of any product is subject to the approval of any agency of the United States of America or the state of Wyoming, or of any court, the increased value shall be subject to property taxation. In the event the increase in value is disapproved, either in whole or in part, then the amount of tax which has been paid on the disapproved part of the value shall be considered excess tax. Within one (1) year following the final determination of value, any person who has paid any such excess tax may apply for a refund, and the board of county commissioners shall refund the amount of excess tax paid”; substituted “by submitting an amended return within three (3) years from the date the production should have been reported pursuant to W.S. 39-14-107(a)(i)” for “on forms it prescribes prior to the end of the fifth calendar year following the calendar year which included the month for which overpayment was made” in the first sentence of (c)(ii); added (c)(iii); and deleted “period” following “scope of the audit” in (d)(ii), and made related changes.

The 2015 amendment, effective July 1, 2015, in (f)(ii), substituted “department” for “state treasurer” twice.

Timeliness of refund request. —

Coal mine was not required to appeal the final valuation applied to its coal sales within 30 days in order to later request a refund based on amended production reports. Wyodak Res. Dev. Corp. v. Wyo. Dep't of Revenue, 2002 WY 181, 60 P.3d 129, 2002 Wyo. LEXIS 217 (Wyo. 2002).

Amounts paid under protest. —

§ 39-14-110. Statute of limitations.

Except as otherwise provided in this article, there is no general statute of limitations for this article.

History. Laws 1998, ch. 5, § 1.

§ 39-14-111. Distribution.

As provided by W.S. 39-14-104(a), the total severance tax rate for surface coal shall be six and one-half percent (6.5%). As provided by W.S. 39-14-104(b), the total severance tax rate for underground coal shall be three and three-quarters percent (3.75%). A one and one-half percent (1.5%) tax imposed by W.S. 39-14-104(a)(i) and a one and one-half percent (1.5%) tax imposed by W.S. 39-14-104(b)(i) shall be deposited into the permanent Wyoming mineral trust fund. All other taxes imposed by W.S. 39-14-104(a) and (b) shall be deposited into the severance tax distribution account.
through (d) Repealed by Laws 2002, Sp. Sess., ch. 62, § 2.
Repealed by Laws 2016, ch. 16, § 2.
Repealed by Laws 2000, ch. 97, § 4.
All payments received pursuant to W.S. 39-14-107(b)(iii) shall be transferred to an account. The monies in this account shall be invested or deposited in accordance with W.S. 9-4-714 through 9-4-831 , and any interest earned shall be credited to the general fund. The revenue under W.S. 39-14-107(b)(iii) shall be distributed in accordance with this section subject to the following:
1. Revenues earned during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes;
2. Revenues which are earned and received during the first three (3) calendar quarters of the fiscal year shall be distributed within the first fifteen (15) days of October, January and April. For the last quarter of each fiscal year, revenues earned or received shall be distributed not later than June 30. In computing distributions for the last quarter, the state treasurer shall use the most recent consensus revenue estimating group estimates to the extent that earnings cannot be determined by June 30. Not later than September 15, the state treasurer shall compute the actual earnings for the last quarter of the preceding fiscal year and make adjustments to the October distributions in an amount equal to the difference between revenues earned and actual distributions for the preceding fiscal year.
Repealed by Laws 2001, ch. 209, § 3.
Repealed by Laws 2000, ch. 97, § 4.
Repealed by Laws 2002, Sp. Sess., ch. 62, § 2.

History. Laws 1998, ch. 5, § 1; ch. 108, § 2; ch. 108, § 2; 1999, ch. 121, § 1; ch. 139, § 1; 2000, ch. 97, §§ 2(b) and 4; 2001, ch. 177, § 1; ch. 209, § 2(b); 2002 Sp. Sess., ch. 62, §§ 1, 2; 2005, ch. 231, § 1; 2008, ch. 113, § 2; 2016 ch. 16, §§ 1, 2, effective July 1, 2016; 2022 ch. 102, § 1, effective July 1, 2022.

The 2005 amendment, effective July 1, 2005, deleted “of the trust and agency fund” at the end of the first sentence in (g).

The 2008 amendment, effective July 1, 2008, substituted “W.S. 9-4-714 ” for “W.S. 9-4-701 ” in the introductory language of (g).

The 2016 amendments. — The first 2016 amendment, by ch. 16 § 1, effective July 1, 2016, deleted “and except as otherwise provided by law for fiscal year 1994” at the end of (g).

The second 2016 amendment, by ch. 16 § 2, effective July 1, 2016, repealed former (e), which read: “If the cumulative taxes levied against coal in this section do not exceed sixty cents ($.60) per ton of surface mined coal, or thirty cents ($.30) per ton of underground mined coal, the tax proceeds shall be distributed in the manner provided in this section. If the cumulative taxes in this section exceed sixty cents ($.60) per ton of surface mined coal, or thirty cents ($.30) per ton of underground mined coal, so that the limit imposed by W.S. 39-14-105(b) becomes operative, an amount equal to one and one-half percent (1.5%) of the value of the gross product of coal extracted shall be deducted from the total tax proceeds for deposit in the permanent mineral trust fund and the remaining proceeds shall be distributed on a pro rata basis for the purposes specified in this section and any other applicable law.”

While neither amendment gave effect to the other, both have been given effect in this section as set out above.

The 2022 amendment, effective July 1, 2022, substituted “six and one-half percent (6.5%)” for “seven percent (7%)” in the first sentence of (a).

Editor's notes. —

There is no subsection (i) in this section as it appears on the printed act.

Laws 2022, ch. 102, § 3, provides, “This act shall apply to surface coal produced on or after the effective date of this act.”

Conflicting legislation. —

Constitutionality. —

The funding scheme enacted under a prior version of this section, whereby mineral severance tax revenues previously designated for the state highway fund were used to fund an underground storage tank program and were replaced in the highway fund with proceeds from an additional fuel tax, did not violate the requirement of art. 15, § 16, Wyo. Const., that any vehicle or gasoline tax be committed exclusively to public highway expenses. V-1 Oil Co. v. State, 934 P.2d 740, 1997 Wyo. LEXIS 52 (Wyo. 1997).

Underground storage tank funding scheme. —

An oil company's bare allegation that the state was funding an underground storage tank program by “fraudulently” transferring fuel tax proceeds required by art. 15, § 16, Wyo. Const., to be used for public highway expenses was insufficient to state a claim for fraud. V-1 Oil Co. v. State, 934 P.2d 740, 1997 Wyo. LEXIS 52 (Wyo. 1997).

Article 2. Oil and Gas

Editor's notes. —

Laws 2008, ch. 28, § 2, provides:

“(a) The department shall report to the governor and the joint revenue interim committee on the results of applying the modified netback valuation method as provided by this act. The report shall be submitted not later than October 1 of each year beginning in 2009 through 2019. The report shall, subject to confidentiality restrictions imposed by law:

“(i) Describe whether producer-processors paid taxes using the modified netback method or the proportionate profits method;

“(ii) Include a table showing taxable value per mcf under the modified netback, proportionate profits, comparable value and any other natural gas valuation methods employed;

“(iii) Present a summary of all proceedings pending before, or decisions made by, the state board of equalization or any Wyoming court pertaining to producer-processed natural gas; and

“(iv) Provide a listing of any taxes paid under protest by a producer-processor, specifying the amounts and the county or counties involved.”

Am. Jur. 2d, ALR and C.J.S. references. —

71 Am. Jur. 2d State and Local Taxation §§ 155 to 157.

§ 39-14-201. Definitions.

As used in this article:
1. “Arm’s-length market or sales price” means the transaction price determined in connection with a bona fide arm’s length sale;
2. “Bona fide arm’s-length sale” means a transaction in cash or terms equivalent to cash for specified property rights after reasonable exposure in a competitive market between a willing, well informed and prudent buyer and seller with adverse economic interests and assuming neither party is acting under undue compulsion or duress;
3. “Average daily production” means the qualified maximum total production of domestic crude oil produced from wells reported as oil wells to the Wyoming oil and gas commission during the preceding calendar year divided by the number of calendar days in that year times the number of wells which produced and wells which injected substances for the recovery of crude petroleum from that property or lease in that year. To qualify as maximum total production each well must have been maintained at the maximum feasible rate of production in accordance with recognized conservation practices and not significantly curtailed by reason of mechanical failure or other disruption in production;
4. “Collection wells” means reservoir access holes drilled from underground shafts or tunnels from which crude oil or natural gas is produced;
5. “Compressor” means a device associated with processing or transporting natural gas which mechanically increases the pressure of natural gas;
6. “Crude oil” means the crude petroleum oil and any other hydrocarbons, regardless of gravity, produced at the well in liquid form by ordinary production methods and which are not the result of condensation of gas before or after it leaves the reservoir;
7. “Dehydrator” means a device which removes water vapor that is commonly associated with raw natural gas;
8. “Department review” means, but is not limited to, corrections of clerical errors or reconciliations of tax reports with reports required by other state or federal agencies;
9. “Gathering” means the transportation of crude oil, lease condensate or natural gas from multiple wells by separate and individual pipelines to a central point of accumulation, dehydration, compression, separation, heating and treating or storage;
10. “Heating and treating” means the removal of solid, liquid and gaseous components from the well stream by chemical, mechanical and thermal processes;
11. “Lease” means the area encompassed in the leasehold granting the right to explore for or produce crude oil or natural gas, which may include a single tract or multiple tracts of land described in the instrument granting the leasehold;
12. “Lease automatic custody transfer unit (LACT)” means a device which automatically and mechanically measures and at which point custody of crude oil transfers from the producer to the purchaser;
13. “Lease condensate” means liquid hydrocarbons which are separated from other components of the natural gas production stream on the lease or before the inlet to a natural gas processing facility;
14. “Mine product valuation amendment” means a valuation adjustment determination made by the department including special directives;
15. “Natural gas” means all gases, both hydrocarbon and nonhydrocarbon, that occur naturally beneath the earth’s crust and are produced from an oil or gas well. For the purposes of taxation, the term natural gas includes:
  1. Products separated for sale or distribution during processing of the natural gas stream including, but not limited to plant condensate, natural gas liquids and sulfur;
  2. Natural gas that is consumed on the site where the natural gas is produced for any purpose except for those specified in W.S. 39-14-205(j) and (m).
16. “Purchaser” means the first purchaser who acquires the produced crude oil, lease condensate or natural gas from the taxpayer for value;
17. “Previously shut-in well” means a well from which crude oil previously has been produced and from which no production has occurred for at least the two (2) consecutive years prior to January 1, 1995;
18. “Processing” means any activity occurring beyond the inlet to a natural gas processing facility that changes the well stream’s physical or chemical characteristics, enhances the marketability of the stream, or enhances the value of the separate components of the stream. Processing includes, but is not limited to fractionation, absorption, adsorption, flashing, refrigeration, cryogenics, sweetening, dehydration within a processing facility, beneficiation, stabilizing, compression (other than production compression such as reinjection, wellhead pressure regulation or the changing of pressures and temperatures in a reservoir) and separation which occurs within a processing facility;
19. “Property” means lease or unit. The term “property” is synonymous with the term “mining claim”;
20. “Recompletion” means any downhole operation that is conducted to establish production of an oil or gas well in any geological interval not currently completed or producing which has been approved as a recompletion by the Wyoming oil and gas conservation commission;
21. “Reservoir” means an underground accumulation of oil or gas or both characterized by a single pressure system which is segregated from other such accumulations;
22. “Separating” means the isolation of the well stream into discrete gas, liquid hydrocarbons, liquid water and solid components;
23. “Severance tax” means an excise tax imposed on the present and continuing privilege of removing, extracting, severing or producing any mineral in this state;
24. “Stripper production” means the production from a property or lease whose average daily production of crude petroleum from wells reported as oil wells to the Wyoming oil and gas commission did not exceed:
  1. Ten (10) barrels per day per well during the preceding calendar year if the average price received by the producer for production from the property was twenty dollars ($20.00) or more per barrel; or
  2. Fifteen (15) barrels per day per well during the preceding calendar year if the average price received by the producer for production from the property was less than twenty dollars ($20.00) per barrel.
25. “Sweetening” means any activity that removes acid gases, such as hydrogen sulfide and carbon dioxide, from the well stream. Sweetening includes, but is not limited to absorption, stabilization, thermal and catalytic conversions, chemical reaction and regeneration;
26. “Tertiary production” means the crude oil recovered from a petroleum reservoir by means of a tertiary enhanced recovery project to which one (1) or more tertiary enhanced recovery techniques meeting the certification requirements of the Wyoming oil and gas conservation commission or the United States government are being applied;
27. “Unit” means the total area incorporated in a unitization agreement providing for a consolidated development and operational plan to recover oil or gas from the lease areas incorporated in the unit. Participating areas of units as designated by the Wyoming oil and gas conservation commission may be designated as separate units for production tax purposes;
28. “Unreported production” means production volume for which no tax report was filed for the reporting period by the taxpayer or his agent;
29. “Value of the gross product” means fair market value as prescribed by W.S. 39-14-203(b), less any deductions and exemption allowed by Wyoming law or rules;
30. “Well” means a hole drilled in the earth for the purpose of finding or producing crude oil or natural gas;
31. “Wildcat well” means any crude oil or natural gas well designated as a wildcat well by the Wyoming oil and gas conservation commission. The Wyoming oil and gas conservation commission shall adopt rules and criteria to implement this designation process. The rules and criteria shall provide that wildcat wells are wells outside known fields or new wells which are determined by the commission to have discovered crude oil or natural gas in a pool not previously proven productive;
32. “Workover” means any downhole operation that is designed to sustain, restore or increase the production rate or the ultimate recovery in the geologic interval in which an oil or gas well or group of wells is currently completed and producing and approved as a workover by the Wyoming oil and gas conservation commission;
33. For the purposes of W.S. 39-14-203(b)(vi)(E), “rate of return” means the weighted average cost of capital (hereafter referred to as the “capitalization rate”) as calculated under this paragraph for the ten (10) largest natural gas producers in this state on a production volume basis during the preceding production year for which the appropriate data is publicly available (hereafter referred to as the “representative companies”). The following shall apply:
  1. The capitalization rate is any rate used to convert an income stream into a present worth of future benefits. The rate reflects the relationship between one (1) year’s income or an annual average of several years’ income and the corresponding value. The department shall annually calculate the capitalization rate based upon the band of investment method as defined by this paragraph. The primary components of the capitalization rate shall include capital structure and cost of capital (debt, preferred and equity capital) as developed in appropriate money markets for the representative companies;
  2. “Band of investment method” means that the capitalization rate is equal to the weighted average cost of the debt and equity portions of the capital investment. The following shall apply:
    1. Proper development and application of the band of investment shall require obtaining and analyzing data for the percent of debt and equity which makes up the capital structure as determined from published financial sources such as Moody’s bond record, Moody’s bond survey, Value Line, Moody’s public utility or transportation manuals, regulatory reports or other recognized financial materials. The determination shall be done by the corporate bonds’ rating of the representative companies or other means if bond ratings are not available;
    2. Debt rate estimates used in the band of investment method shall reflect the average current cost of yield to maturity of outstanding issues of debt financing for the year ending closest to the date of the calculation of the capitalization rate required by this paragraph. The rates shall be taken from published financial sources such as Moody’s public utility news reports or other recognized financial materials. The determination shall be done by corporate bond rating of the representative companies;
    3. Preferred rate estimates used in the band of investment method shall reflect the average current cost of market yield of outstanding issues of preferred stock financing for the year ending closest to the date of the calculation of the capitalization rate required by this paragraph. The rates shall be taken from published financial sources such as Moody’s public utility news reports or other recognized financial materials. The determination shall be done by corporate bond rating of the representative companies;
    4. The current cost of equity shall be based on data from the capital markets of the representative companies. Equity rates shall reflect the representative cost of equity financing for the representative companies by corporate bond rating as of the date of the calculation of the capitalization rate under this paragraph. The current cost of equity shall be developed by accepted models in the appraisal and financial communities. These models shall include, but are not limited to, equity risk premium, capital asset pricing model and the discounted cash flow model. The sources of required data shall be taken from published financial sources such as Value Line, Ibbotson Associates, Wall Street Journal, regulatory filings and other recognized financial materials. Not later than March 15 of each year, the department shall conduct a public meeting for presentation of the capitalization rate to be used to value production in the same calendar year in which the rate is determined. Notice of the date and time of the meeting shall be provided to all interested parties at least thirty (30) days prior to the meeting. Interested parties may present written or oral comments on the proposed capitalization rate or within five (5) business days thereafter. A final determination of the capitalization rate shall be made available on or before March 31 or as soon thereafter as possible;
    5. Within thirty (30) days of the final capitalization rate determination under this paragraph, the taxpayer shall file amended returns and remit any severance tax due for that portion of the year for which the capitalization rate had yet to be determined and no interest or penalty shall be due as a result of the application of the new capitalization rate.
34. For the purposes of W.S. 39-14-203(b)(vi)(E), “return on investment” means the product of the rate of return multiplied by the gross capital investment in all processing and transportation facilities used by the taxpayer to process or transport natural gas from the point of valuation to the point of arms-length sale as maintained on the taxpayer’s books and records under generally accepted accounting principles;
35. For the purposes of W.S. 39-14-203(b)(vi)(E), “total direct processing and transportation costs” means all costs incurred by the taxpayer to operate all processing or transportation facilities from the point of valuation to the point of arms-length sale as maintained on the taxpayer’s books and records. The costs shall include salaries and benefits; contract labor; repairs and maintenance including processing facility turnarounds; fuel, power and utilities; chemicals; processing facility premise lease costs to nonaffiliated parties; waste water treatment; disposal of byproduct and waste products; safety; costs of environmental permitting and monitoring, federal and state environmental compliance fees and costs, excluding compensatory and punitive damages and governmental penalties; laboratory; distributive control system; and ad valorem taxes on real and tangible personal property excluding the gross products tax. The taxpayer shall be entitled to its proportionate share of the total direct processing and transportation costs as measured by its percentage of inlet volumes;
36. For the purposes of paragraph (xxxiv) of this subsection, “gross capital investment” means the total gross capitalized investment in the processing and transportation facilities from the point of valuation to the point of arms-length sale as maintained on the taxpayer’s books and records under generally accepted accounting principles. The gross capital investment shall be calculated based on the company’s books and records as of January 1 plus December 31 of the production year, divided by two (2). For purposes of this paragraph, gross capital investment shall not include any investment in equipment that is considered permanently abandoned under generally accepted accounting principles. Gross capital investment shall include items which are not in continuous operation if they remain on the company’s books and records under generally accepted accounting principles;
37. “Qualifying well” means a well in which:
  1. A well site is already connected to a pipeline, pipeline capacity is unavailable on the existing pipeline and the producer and the pipeline operator jointly have filed an application with the Wyoming oil and gas conservation commission attesting to the lack of existing pipeline takeaway capacity;
  2. A producer’s well is not connected to an existing pipeline but the producer’s lands, leases, wells or gas are contractually dedicated to a pipeline operator and the producer and the pipeline operator to which the lands, leases, well, or gas are dedicated jointly have filed an application with the Wyoming oil and gas conservation commission attesting that it is either technically or commercially unfeasible to connect a pipeline to the producer’s well; or
  3. A producer’s well is not already connected to an existing pipeline and the producer’s lands, leases, wells or gas are not contractually dedicated but the producer unilaterally has filed an application with the Wyoming oil and gas conservation commission attesting to these facts.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; ch. 59, § 1; 2008, ch. 28, § 1; 2021 ch. 156, § 1, effective January 1, 2022.

Cross references. —

As to authorization for excise tax on severing or extracting minerals, see art. 15, § 19, Wyo. Const.

As to the permanent Wyoming mineral trust fund, see § 9-4-204 .

The 2008 amendment, effective July 1, 2008, inserted present (a)(xxxiii) through (a)(xxxvi).

The 2021 amendment , effective January 1, 2022, added the (a)(xv)(A) designation; added (a)(xv)(B) and made related changes; and added (a)(xxxvii).

Editor's notes. —

There is no subsection (b) in this section as it appears on the printed act.

Laws 2008, ch. 28, § 3, provides: “This act shall apply to all natural gas production occurring on and after January 1, 2009.”

Applied in

Lance Oil & Gas Co. v. Wyo. Dep't of Revenue, 2004 WY 156, 101 P.3d 899, 2004 Wyo. LEXIS 201 (2004).

Quoted in

EOG Res., Inc. v. Dep't of Revenue, 2004 WY 35, 86 P.3d 1280, 2004 Wyo. LEXIS 41 (2004).

§ 39-14-202. Administration; confidentiality.

Administration. The following shall apply:
1. The department shall annually value and assess crude oil, lease condensate or natural gas production at its fair market value for taxation;
2. 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;
3. 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;
4. through (viii) Repealed by Laws 2009, ch. 168, § 207.
5. Repealed by Laws 2008, ch. 44, § 2.
6. Repealed by Laws 2009, ch. 168, § 207.
7. Repealed by Laws 2000, ch. 68, § 1.
Confidentiality. The following shall apply:
1. 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;
2. 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;
3. 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:
  1. 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;
  2. 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;
  3. Information is admissible in court or administrative proceedings related to mineral taxes or government royalties.
4. Any person receiving information pursuant to subparagraph (iii)(B) of this subsection shall sign an agreement with the department to keep the information confidential;
5. Units of production reported by the taxpayer and the taxpayer’s taxable value are not confidential and may be released without qualification;
6. 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.

History. Laws 1998, ch. 5, § 1; ch. 6, § 3; 1999, ch. 10, § 1; 2000, ch. 68, § 1; 2008, ch. 44, § 2; 2009, ch. 168, § 207.

The 2008 amendment, repealed former (a)(ix), pertaining to various reporting requirements to the legislature and legislative committees.

Laws 2008, ch. 44, § 4, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, of the Wyo. Const. Approved March 5, 2008.

The 2009 amendment, effective July 1, 2009, repealed (a)(iv), which enumerated the members of the gas research review committee; repealed (a)(v), which dealt with the state oil and gas supervisor's membership in that committee; repealed (a)(vi), which outlined the committee's responsibilities; repealed (a)(vii), which detailed the terms and conditions for committee certification of research projects; repealed (a)(viii), which dealt with the committee's annual reports to the governor; and repealed (a)(x), which read: “Paragraphs (iv) through (ix) of this subsection and this paragraph are not effective after June 30, 1999, unless specifically extended by the legislature.”

Editor's notes. —

Laws 1998, ch. 6, § 3, effective July 1, 1998, amended paragraph (a)(iii) of W.S. 39-6-310, which was repealed by Laws 1998, ch. 5, § 4. The amendment to § 39-6-310(a)(iii) by ch. 6 was subsequently incorporated into this section, as enacted by Laws 1998, ch. 5, § 1.

Production and post-production expenses for tax purposes. —

The processes necessary for production of gas, for severance and ad valorem tax purposes, are those necessary to sever or remove the gas from the well and those processes which are not necessary to remove the gas from the well are post-production expenses. This includes compression which is not necessary to remove gas from the well. Chevron U.S.A. v. State, 918 P.2d 980, 1996 Wyo. LEXIS 90 (Wyo. 1996), reh'g denied, 1996 Wyo. LEXIS 108 (Wyo. July 16, 1996).

Ad valorem tax reimbursements are part of fair cash market value of natural gas for severance tax purposes. Enron Oil & Gas Co. v. Department of Revenue & Taxation, 820 P.2d 977, 1991 Wyo. LEXIS 174 (Wyo. 1991) (decided under prior version of statutory provisions).

Interest assessed from date tax delinquent. —

Administrative due process rights violated. —

In a contested case proceeding, the State Board of Equalization violated the natural gas processing and production company's procedural due process rights in an administrative proceeding by depriving the company of an opportunity to participate. The board remanded the case to the department of revenue for adoption of a more determinative formula for computation of comparable value based upon reasonable inferences from third-party natural gas processing fees without allowing the company to participate. Because the formula depended upon factual ascertainment in order to properly compute those taxes, the nonparticipating company was deprived of its due process rights. Amoco Prod. Co. v. Wyoming State Bd. of Equalization, 882 P.2d 866, 1994 Wyo. LEXIS 115 (Wyo. 1994).

Powers and duties of oil and gas commission. —

The department of revenue, acting through the state board of equalization, is vested with pervasive and sole authority over all aspects of the taxation of Wyoming citizens and business entities, including the construction of any statute affecting the assessment, levying, and collection of taxes; the oil and gas commission is empowered to adopt rules and regulations and act administratively to prevent waste and encourage the conservation of Wyoming's oil and gas resources. Kerr-Mcgee Corp. v. Wyoming Oil & Gas Conservation Comm'n, 903 P.2d 537, 1995 Wyo. LEXIS 186 (Wyo. 1995).

Commission may not base its decisions on tax matters. —

The oil and gas conservation commission must make its decisions and promulgate its orders by its discerning conclusions as to what will either prevent or remediate waste; the commission has no authority to base its decisions on tax matters. Kerr-Mcgee Corp. v. Wyoming Oil & Gas Conservation Comm'n, 903 P.2d 537, 1995 Wyo. LEXIS 186 (Wyo. 1995).

Reporting of oil production should be done at wellhead. —

Cited in

Bd. of County Comm'rs v. Exxon Mobil Corp. 2002 WY 151, 55 P.3d 714, 2002 Wyo. LEXIS 172 (Wyo. 2002).

§ 39-14-203. Imposition.

Taxable event. The following shall apply:
1. There is levied a severance tax on the value of the gross product extracted for the privilege of severing or extracting crude oil, lease condensate or natural gas in the state. The tax imposed by this subsection shall be in addition to all other taxes imposed by law including, but not limited to, ad valorem taxes imposed by W.S. 39-13-101 through 39-13-111 .
Basis of tax. The following shall apply:
1. Crude oil, lease condensate and natural gas shall be valued for taxation as provided in this subsection;
2. The fair market value for crude oil, lease condensate and natural gas shall be determined after the production process is completed. Notwithstanding paragraph (x) of this subsection, expenses incurred by the producer prior to the point of valuation are not deductible in determining the fair market value of the mineral;
3. The production process for crude oil or lease condensate is completed after extracting from the well, gathering, heating and treating, separating, injecting for enhanced recovery, and any other activity which occurs before the outlet of the initial storage facility or lease automatic custody transfer (LACT) unit;
4. The production process for natural gas is completed after extracting from the well, gathering, separating, injecting and any other activity which occurs before the outlet of the initial dehydrator. When no dehydration is performed, other than within a processing facility, the production process is completed at the inlet to the initial transportation related compressor, custody transfer meter or processing facility, whichever occurs first;
5. If the crude oil, lease condensate or natural gas production as provided by paragraphs (iii) and (iv) of this subsection are consumed as defined by W.S. 39-14-201(a)(xv)(B), processed or transported, sold to a third party or processed or transported by a third party, at or prior to the point of valuation provided in paragraphs (iii) and (iv) of this subsection, the fair market value shall be the value established by bona fide arms-length transaction;
6. In the event the crude oil, lease condensate or natural gas production as provided by paragraphs (iii) and (iv) of this subsection is not sold at or prior to the point of valuation by bona fide arms-length sale, or, except as otherwise provided, if the production is used without sale, the department shall identify the method it intends to apply under this paragraph to determine the fair market value and notify the taxpayer of that method on or before September 1 of the year preceding the year for which the method shall be employed. The department shall determine the fair market value by application of one (1) of the following methods:
  1. Comparable sales — The fair market value is the representative arms-length market price for minerals of like quality and quantity used or sold at the point of valuation provided in paragraphs (iii) and (iv) of this subsection taking into consideration the location, terms and conditions under which the minerals are being used or sold;
  2. Comparable value — The fair market value is the arms-length sales price less processing and transportation fees charged to other parties for minerals of like quantity, taking into consideration the quality, terms and conditions under which the minerals are being processed or transported;
  3. Netback — The fair market value is the sales price minus expenses incurred by the producer for transporting produced minerals to the point of sale and third party processing fees. The netback method shall not be utilized in determining the taxable value of natural gas which is processed by the producer of the natural gas;
  4. Proportionate profits — The proportionate profits method shall only be used as a method in conjunction with the provisions of the modified netback method in subparagraph (E) of this paragraph. The fair market value is:
    1. The total amount received from the sale of the minerals minus exempt royalties, nonexempt royalties and production taxes times the quotient of the direct cost of producing the minerals divided by the direct cost of producing, processing and transporting the minerals; plus
    2. Nonexempt royalties and production taxes.
  5. Modified netback — The fair market value is:
    1. The total amount received from the sale of the natural gas minus the total direct processing and transportation costs, any arms-length transportation fees from the point of valuation to the point of arms-length sale, overhead costs directly related to facility operations not to exceed ten percent (10%) of the total direct processing and transportation costs, exempt royalties and return on investment incurred by the taxpayer from the point of valuation to the point of arms-length sale;
    2. There shall be one (1) point of valuation for all interest owners of the processing facility;
    3. Any producer utilizing the modified netback method set forth in this subparagraph shall be required to calculate the taxable value for the tax year under the methods of both this subparagraph and subparagraph (D) of this paragraph (hereafter referred to as the “annual floor test”). The taxable value for the year shall be the higher of the two (2) taxable values determined under the annual floor test. If the valuation method is changed as a result of the provision in this subparagraph, no interest or penalties shall be due if the taxpayer files the amended returns and remits the additional severance tax due under this subparagraph not later than May 25 of that calendar year. After the first year of applicability of this subparagraph, for each succeeding year the taxpayer’s monthly severance tax returns shall be filed using the valuation method determined under the annual floor test for the immediately preceding calendar year.
7. When the taxpayer and department jointly agree, that the application of one (1) of the methods listed in paragraph (vi) of this subsection does not produce a representative fair market value for the crude oil, lease condensate or natural gas production, a mutually acceptable alternative method may be applied;
8. If the fair market value of the crude oil, lease condensate or natural gas production as provided by paragraphs (iii) and (iv) of this subsection is determined pursuant to paragraph (vi) of this subsection, the method employed shall be used in computing taxes for three (3) years including the year in which it is first applied or until changed by mutual agreement between the department and taxpayer. If the taxpayer believes the valuation method selected by the department does not accurately reflect the fair market value of the crude oil, lease condensate or natural gas, the taxpayer may appeal to the board of equalization for a change of methods within one (1) year from the date the department notified the taxpayer of the method selected;
9. If the department fails to notify the taxpayer of the method selected pursuant to paragraph (vi) of this subsection, the taxpayer shall select a method and inform the department. The method selected by the taxpayer shall be used in computing taxes for three (3) years including the year in which it is first applied or until changed by mutual agreement between the taxpayer and the department. If the department believes the valuation technique selected by the taxpayer does not accurately reflect the fair market value of the crude oil, lease condensate or natural gas, the department may appeal to the board of equalization for a change of methods within one (1) year from the date the taxpayer notified the department of the method selected;
10. If crude oil is enhanced prior to the point of valuation as defined in paragraph (iii) of this subsection by either a blending process with a higher grade hydrocarbon or through a refining process such as cracking, then the fair market value shall be the fair market value of the crude oil absent the blending or refining process;
11. For natural gas, the total of all actual transportation costs from the point where the production process is completed to the inlet of the processing facility or main transmission line shall not exceed fifty percent (50%) of the value of the gross product without approval of the department based on documentation that the costs are due to environmental, public health or safety considerations, or other unusual circumstances.
Taxpayer. The following shall apply:
1. In the case of ad valorem taxes on crude oil, lease condensate or natural gas produced under lease, the lessor is liable for the payment of ad valorem taxes on crude oil, lease condensate or natural gas production removed only to the extent of the lessor’s retained interest under the lease, whether royalty or otherwise, and the lessee or his assignee is liable for all other ad valorem taxes due on production under the lease;
2. In the case of severance taxes, any person extracting crude oil, lease condensate or natural gas and any person owning an interest in the crude oil, lease condensate or natural gas production to the extent of their interest ownership are liable for the payment of the severance taxes together with any penalties and interest;
3. Any taxpayer paying severance taxes on any crude oil, lease condensate or natural gas production may deduct the taxes paid from any amounts due or to become due to the interest owners of such production in proportion to the interest ownership.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; 2008, ch. 28, § 1; 2021 ch. 156, § 1, effective January 1, 2022.

The 2008 amendment, effective July 1, 2008, inserted the first sentence in the introductory language of (b)(vi)(D); and added (b)(vi)(E).

The 2021 amendment , effective January 1, 2022, added "consumed as defined by W.S. 39-14-201(a)(xv)(B), processed or transported," in (b)(v).

Editor's notes. —

Laws 2008, ch. 28, § 3, provides: “This act shall apply to all natural gas production occurring on and after January 1, 2009.”

Tax on nonhydrocarbon gases imposed. —

There is an excise tax upon the privilege of severing or extracting nonhydrocarbon gases, such as carbon dioxide, hydrogen sulfide, helium, nitrogen, etc. Amoco Prod. Co. v. State, 751 P.2d 379, 1988 Wyo. LEXIS 59 (Wyo. 1988).

Helium. —

Where corporation with federal oil and gas leases produced natural gas from deep wells, and the composition of the natural gas stream produced from these deep wells was .6 percent helium, district court properly determined that severance and ad valorem taxes did not apply to the .6 percent helium, due to the unique circumstances created by Congress' reservation of helium in the Mineral Leasing Act of 1920, and federal leases issued pursuant thereto. Wyo. Dep't of Revenue v. Exxon Mobil Corp., 2007 WY 112, 162 P.3d 515, 2007 Wyo. LEXIS 122 (Wyo. 2007), reh'g denied, 2007 Wyo. LEXIS 148 (Wyo. Aug. 21, 2007).

Deduction disallowed. —

Taxpayer's deduction for fuel use under this section was properly denied because there was insufficient evidence to support the reported taxable value; without volume verification, the taxpayer was unable to show that the reported taxable value was the fair market price of production. Wyo. Dep't of Revenue v. Guthrie, 2005 WY 79, 115 P.3d 1086, 2005 Wyo. LEXIS 93 (Wyo. 2005).

Liability for taxes. —

In Wyo. Stat. Ann. § 39-14-203(c)(ii), the phrase “to the extent of their interest ownership” modifies “any person extracting” and “any person owning” and, read properly, the statute clearly provides that each owner is responsible for taxes to the extent of their ownership. Lance Oil & Gas Co. v. Wyo. Dep't of Revenue, 2004 WY 156, 101 P.3d 899, 2004 Wyo. LEXIS 201 (Wyo. 2004).

Production taxes and royalties of an owner of natural gas wells were not direct costs of production under this section; thus, the proportionate profits formula of the Department of Revenue did not have to be resolved in the owner's challenge of the assessment by a declaratory judgment action. Wyo. Dep't of Revenue v. Exxon Mobil Corp., 2007 WY 21, 150 P.3d 1216, 2007 Wyo. LEXIS 21 (Wyo. 2007).

Notice. —

Under review of Wyo. Stat. Ann. § 1-37-109 , an owner of natural gas wells was properly granted declaratory judgment under Wyo. Stat. Ann. §§ 1-37-103 , 1-37-114 , and 1-37-108 of the Uniform Declaratory Judgment Act, finding that the Department of Revenue had no authority to change the valuation methodology for production taxes and royalties without complying with the notice provisions of this section. Exhaustion of remedies was not required, and the primary jurisdiction doctrine did not apply because only questions of law were presented. Wyo. Dep't of Revenue v. Exxon Mobil Corp., 2007 WY 21, 150 P.3d 1216, 2007 Wyo. LEXIS 21 (Wyo. 2007).

Consideration of contracts to verify value of gas. —

In verifying the value of gas production for taxation purposes, the Wyoming Department of Revenue is required by this section to refer to the specific terms of the contracts. Wyo. Dep't of Revenue v. Guthrie, 2005 WY 79, 115 P.3d 1086, 2005 Wyo. LEXIS 93 (Wyo. 2005).

Hedging.

Debtor's hedges were financial swap contracts that were purely financial, derivative transactions meant to protect debtor from the volatility of the oil and gas markets; thus, because the hedges did not affect the market value of the gas at the well or on the leased property or generate any profits from actual production at the wellhead, the gains or losses were not included in the computation of plaintiffs' net profits interest. This reading of the contract was consistent with Wyoming law regarding imposition of severance taxes on oil and gas production. Hartman v. Ultra Petro. Corp. (In re Ultra Petro. Corp.), 571 B.R. 755, 2017 Bankr. LEXIS 1332 (Bankr. S.D. Tex. 2017).

Point of valuation of custody transfer meters. —

Custody transfer meter is an official measurer of gas as it passes from one entity to another for the other's immediate charge or control under this section, and the type of meter does not determine whether custody is being transferred at the meter. The Wyoming Department of Revenue's decision that the point of valuation was at an inlet to a compressor was affirmed because a taxpayer was unable to meet its burden of proof of showing that volume meters at certain wellheads were custody transfer meters. Amoco Prod. Co. v. Dep't of Revenue, 2004 WY 89, 94 P.3d 430, 2004 Wyo. LEXIS 117 (Wyo. 2004).

State Board of Equalization did not err in finding that meters on an oil company's natural gas wells were not “custody transfer meters” under Wyo. Stat. Ann. § 39-14-203(b)(iv), and therefore not proper tax valuation points for the oil company's gas production, because the oil company retained custody and control over the natural gas both before and after it passed through the meters; the definitional requirement that the gas pass from one entity to another for the other's immediate charge or control was therefore not met. Exxon Mobil Corp. v. Wyo. Dep't of Revenue, 2011 WY 161, 266 P.3d 944, 2011 Wyo. LEXIS 167 (Wyo. 2011).

Production of transportation expenses. —

Taxpayer's argument that expenses incurred did not have to be directly related to the processing of gas steam to qualify as a production or transportation expense was rejected under the clear language of this section. Expenses for land lease and environmental permits were not direct costs. Amoco Prod. Co. v. Dep't of Revenue, 2004 WY 89, 94 P.3d 430, 2004 Wyo. LEXIS 117 (Wyo. 2004).

Arm's length sale based upon index pricing. —

Standard volumetric production payment (VPP) was a financing agreement, but the corporation's VPP transaction included a series of exchanges for terms equivalent to cash based upon index pricing that produced an arm's length sale, and the point of valuation for the sale required application of the statute; however, that error was not brought to the Department of Revenue or Board of Equalization's attention until well after the audit, such that the error was de minimis and not required to remand for a recalculation. EOG Res., Inc. v. Dep't of Revenue, 2004 WY 35, 86 P.3d 1280, 2004 Wyo. LEXIS 41 (Wyo. 2004).

Direct Cost Ratio. —

Wyoming Department of Revenue's interpretation of its own administrative rule was to be given effect because it was consistent with the interpretation of this section; royalties and production taxes were not to be included as direct costs of producing. Excluding royalties and production taxes from the direct cost ratio provided a more reasonable interpretation of the statute. RME Petroleum Co. v. Wyo. Dep't of Revenue, 2007 WY 16, 150 P.3d 673, 2007 Wyo. LEXIS 16 (Wyo. 2007).

Applied in

Bd. of County Comm'rs v. Exxon Mobil Corp. 2002 WY 151, 55 P.3d 714, 2002 Wyo. LEXIS 172 (Wyo. 2002).

§ 39-14-204. Tax rate.

Except as otherwise provided by this section and W.S. 39-14-205 , the total severance tax on crude oil, lease condensate or natural gas shall be six percent (6%), comprising one and one-half percent (1.5%) imposed by the Wyoming constitution article 15, section 19 and the remaining amount imposed by Wyoming statute. The tax shall be distributed as provided in W.S. 39-14-211 and is imposed as follows:
1. One and one-half percent (1.5%); plus
2. One-half percent (.5%); plus
3. Two percent (2%); plus
4. Two percent (2%) except as provided in W.S. 39-14-205 (n).

History. Laws 1998, ch. 5, § 1; 1999, ch. 168, § 1; 2000, ch. 4, § 1; 2016 ch. 16, § 1, effective July 1, 2016; 2020 ch. 155, § 1, effective July 1, 2020.

The 2016 amendment, effective July 1, 2016, deleted “except for the period January 1, 1999 through December 31, 1999, the rate for crude oil production under this paragraph shall be one percent (1%). If the average monthly price received by Wyoming crude oil producers as determined by the department of revenue equals or exceeds twenty dollars ($20.00) per barrel for three (3) consecutive months, the reduced tax rate of one percent (1%) specified in this paragraph for the period of January 1, 1999 through December 31, 1999 shall terminate” in (a)(iii) and (a)(iv).

The 2020 amendment, effective July 1, 2020, in (a)(iv) added “except as provided in W.S. 39-14-205(n)” at the end.

Editor's notes. —

There is no subsection (b) in this section as it appears on the printed act.

§ 39-14-205. Exemptions.

Stripper production is exempt from the severance taxes imposed by W.S. 39-14-204(a)(iii).
and (c) Repealed by Laws 2016, ch. 16, § 2.
In the case of tertiary production of crude oil resulting from injection of carbon dioxide gas, all Wyoming severance taxes paid on the carbon dioxide gas injected shall be deducted from and allowed as a credit against the severance taxes imposed on the oil produced by the injection.
through (g) Repealed by Laws 2016, ch. 16, § 2.
Crude oil produced from previously shut-in wells is exempt from the severance taxes imposed by W.S. 39-14-204(a)(ii), (iii) and (iv) for the first sixty (60) months of renewed production or until the average price received by the producer for the renewed production is equal to or exceeds twenty-five dollars ($25.00) per barrel of oil for the preceding six (6) months, whichever sooner occurs.
Natural gas which is vented or flared under the authority of the Wyoming oil and gas conservation commission and natural gas which is reinjected or consumed prior to sale for the purpose of maintaining, stimulating, treating, transporting or producing crude oil or natural gas on the same lease or unit from which it was produced has no value and is exempt from taxation.
Repealed by Laws 2016, ch. 16, § 2.
Natural gas which is consumed prior to sale for treating by-product water as defined in W.S. 41-3-903 so the water is acceptable for beneficial use in Wyoming has no value and is exempt from taxation.
Crude oil and natural gas production resulting from any well that is drilled on or after July 1, 2020 and prior to December 31, 2025 as certified, by the oil and gas conservation commission, is exempt from the severance taxes imposed by W.S. 39-14-204(a)(iv) as provided in this subsection. Subject to subsection (o) of this section, the exemption under this subsection shall not apply to natural gas production when the twelve (12) month rolling average of the Henry hub spot price for natural gas is two dollars and ninety-five cents ($2.95) or more per thousand cubic feet at the time of first production from the well and shall not apply to the production of crude oil when the twelve (12) month rolling average of the West Texas Intermediate (WTI) spot price of sweet crude oil is fifty dollars ($50.00) or more per barrel at the time of first production from the well. If the exemption under this subsection is applicable to a new well based upon the oil or gas price at the time of first production, the exemption shall be an exemption of the full two percent (2%) tax rate under W.S. 39-14-204(a)(iv) for the first six (6) months of production and shall reduce the rate under W.S. 39-14-204(a)(iv) to one percent (1%) for the next six (6) months of production.
In determining the exemption under subsection (n) of this section, the department shall use the twelve (12) month rolling average based on the monthly average of daily spot prices for West Texas Intermediate (WTI) per barrel of oil and the monthly average of daily spot prices for Henry hub per thousand cubic feet of natural gas for the twelve (12) month period immediately preceding first production from the well. The department shall post the most recent monthly average and the twelve (12) month rolling average for the calculated prices on its website. Not later than November 1 of each year, the department shall report to the joint revenue interim committee on the use of the exemptions under subsection (n) of this section, and associated revenue impacts.
Natural gas that is consumed on the site and would have otherwise been vented or flared under the authority of the Wyoming oil and gas conservation commission has no value and is exempt from taxation as long as the natural gas is certified by the Wyoming oil and gas conservation commission as to have originated from a qualifying well.

History. Laws 1998, ch. 5, § 1; ch. 47, § 1; 2000, ch. 99, § 1; 2003, ch. 130, § 1; 2016 ch. 16, § 2, effective July 1, 2016; 2018 ch. 76, § 1, effective July 1, 2018; 2020 ch. 155, § 1, effective July 1, 2020; 2021 ch. 156, § 1, effective January 1, 2022.

The 2016 amendment , effective July 1, 2016, deleted former (b), (c), (e) through (g), and (k).

The 2018 amendment, effective July 1, 2018, added (m).

The 2020 amendment, effective July 1, 2020, added (n) and (o).

The 2021 amendment , effective January 1, 2022, added (p).

Editor's notes. —

Laws 1998, ch. 47, § 1, amended subsection (s) of W.S. 39-6-302, which was repealed by Laws 1998, ch. 5, § 4. The amendment to § 39-6-209(s) by ch. 47 was subsequently incorporated into subsection (f) of this section, as enacted by Laws 1998, ch. 5, § 1.

There is no subsection (i) in this section as it appears on the printed act.

W.S. 39-14-202(a)(iv) through (x), referred to in subsection (k) of this section, was repealed by Laws 2009, ch. 168, § 207, and Laws 2008, ch. 44, § 2.

Temporary provisions. —

Laws 2003, ch. 130, § 2, provides: “The oil and gas conservation commission and the department of revenue shall on or before December 1 of 2003, 2004, 2005, 2006 and 2007 jointly report to the joint revenue interim committee of the legislature concerning tertiary production qualifying for the exemption provided in W.S. 39-14-205(c). The report shall include the amount of production, operators, number of wells, amount of severance taxes paid on that production, amount of severance taxes exempted under W.S. 39-14-205(c), and ad valorem and sales taxes paid in connection with that production.”

Constitutionality. —

The funding scheme enacted in prior similar section and former §§ 39-6-215, 39-6-305 and 39-6-914, whereby mineral severance tax revenues previously designated for the state highway fund are used to fund an underground storage tank program and are replaced in the highway fund with proceeds from an additional fuel tax, does not violate the requirement of art. 15, § 16, Wyo. Const., that any vehicle or gasoline tax be committed exclusively to public highway expenses. V-1 Oil Co. v. State, 934 P.2d 740, 1997 Wyo. LEXIS 52 (Wyo. 1997).

Producer. —

“Producer,” as used in Wyo. Stat. Ann. § 39-14-205(f), is ambiguous; applying accepted rules of statutory construction, “producer” means any oil and gas owner that receives a price for the sale of its share of production, including a take-in-kind owner. Therefore, the State Board of Equalization incorrectly determined that the new well incentive trigger price was only the price received by the operator. Lance Oil & Gas Co. v. Wyo. Dep't of Revenue, 2004 WY 156, 101 P.3d 899, 2004 Wyo. LEXIS 201 (Wyo. 2004).

Price. —

“Price” as used in Wyo. Stat. Ann. § 39-14-205(f) is unambiguous and means gross price, and the court rejected an oil and gas company's argument that had the legislature intended “gross” price, it would have used the word “gross.” Since the term “price” means the full amount paid, there is no need to specify “gross” price. If the legislature intended “net” price, it would have so stated. Lance Oil & Gas Co. v. Wyo. Dep't of Revenue, 2004 WY 156, 101 P.3d 899, 2004 Wyo. LEXIS 201 (Wyo. 2004).

Underground storage tank funding scheme. —

§ 39-14-206. Licenses; permits.

There are no specific applicable provisions for licenses and permits for this article.

History. Laws 1998, ch. 5, § 1.

§ 39-14-207. Compliance; collection procedures.

Returns and reports. The following shall apply:
1. Annually, on or before February 25 of the year following the year of production any person whose crude oil, lease condensate or natural gas production is subject to W.S. 39-14-202(a) shall sign under oath and submit a statement listing the information relative to the production and affairs of the company as the department may require to assess the production;
2. All information and reports shall be notarized and signed by a person who has legal authority to bind the taxpayer;
3. For crude oil, lease condensate or natural gas, the taxpayer shall report the location of the production to the county and tax district in which the well or property is located, based upon the actual taxable production produced by the well or property 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;
4. For crude oil, lease condensate or natural gas, the department may presume that the production is located in the county in which production is reported by the taxpayer pursuant to paragraph (iii) of this subsection. 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;
5. Except as provided in paragraph (vi) of this subsection, each taxpayer liable for severance taxes under W.S. 39-14-203(a) 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;
6. If a taxpayer’s liability for severance taxes 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 annually accumulates an annual liability exceeding thirty thousand dollars ($30,000.00), that taxpayer shall commence reporting monthly as provided in paragraph (v) 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.
Payment. The following shall apply:
1. Annually, on or before October 10 the county treasurer shall send a written statement in sealed envelopes of total ad valorem tax due, itemized as to production 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;
2. Ad valorem taxes are due and payable:
  1. 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;
  2. 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 .
3. Except as provided in paragraph (iv) of this subsection, each taxpayer liable for severance taxes under W.S. 39-14-203(a) shall pay monthly tax payments to the department. The payment shall be determined by the taxpayer based on the value of the gross product of the crude oil, lease condensate or natural gas produced and saved during the second preceding month, and tax computed on value at rates prescribed by W.S. 39-14-204(a). 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;
4. If a taxpayer’s liability for severance taxes 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 report and payment are 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.
Timelines. Except as otherwise specifically provided, there are no general applicable provisions for timelines for this article.

History. Laws 1998, ch. 5, § 1; 2020 ch. 142, § 2, effective March 24, 2020.

Laws 2020, ch. 142, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 24, 2020.

Statute not to be applied retroactively. —

Reporting of oil production should be done at wellhead. —

Cited in

Bd. of County Comm'rs v. Exxon Mobil Corp. 2002 WY 151, 55 P.3d 714, 2002 Wyo. LEXIS 172 (Wyo. 2002); Merit Energy Co. v. Dep't of Revenue, 2013 WY 145, 2013 Wyo. LEXIS 151 , 2013 WL 6122394 (Nov 21, 2013).

§ 39-14-208. Enforcement.

General. The following shall apply:
1. If the statement provided by W.S. 39-14-207(a)(i) is not filed, the department shall value the crude oil, lease condensate or natural gas production from the best information available. The department may use information other than contained in the statement provided by W.S. 39-14-207(a)(i) to determine the fair market value of the production provided by W.S. 39-14-202(a);
2. When a taxpayer producing crude oil, lease condensate or natural gas fails to pay the severance taxes when due, the purchaser of the produced crude oil, lease condensate or natural gas shall withhold and remit to the department the taxpayer’s subsequently accruing taxes on the produced crude oil, lease condensate or natural gas acquired by the purchaser. This provision is subject to the following conditions:
  1. The department shall notify the purchaser and taxpayer in writing on or before the first day of the production month for which subsequent taxes are due that the purchaser shall begin remitting taxes to the department as provided in W.S. 39-14-207(b)(iii);
  2. The department shall notify the purchaser in writing of the proper rates for calculating taxes due and the percentage of the produced crude oil, lease condensate or natural gas subject to taxation;
  3. The amount of tax paid by a purchaser to the department, as required by this paragraph, shall offset and satisfy all claims for payments for the purchase of produced crude oil, lease condensate or natural gas to the extent of the tax payment;
  4. This paragraph shall not apply under circumstances where the purchaser is required to continue payments due to legal proceedings;
  5. This paragraph shall not apply until after the purchaser has been notified in writing that subsequent accruing taxes will be payable by the purchaser.
3. Severance taxes due together with interest, penalties and costs shall be collectible by the department by appropriate judicial proceedings.
Audits. The following shall apply:
1. The department may employ examiners and obtain other technical services, to investigate and examine the books and records of any person paying ad valorem taxes under W.S. 39-13-101 through 39-13-111 . The department shall notify the county assessor of any change in valuation as determined by audits, examinations or investigations establishing:
  1. Taxable volumes or values were not accurately reported;
  2. Clerical errors were made in determining taxable volumes or values;
  3. Taxable volumes or values for the year that production occurred were not calculated in compliance with Wyoming statutes or rules governing the determinations; or
  4. Additional payment for production was received and not reported whether such payment was received in the year of production or in subsequent years.
2. Repealed by Laws 2012, ch. 84, § 102.
3. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to certify mine product valuation amendments 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 and taxes computed and collected thereon subject to appeal under W.S. 39-14-209(b)(v), provided that the return is filed within three (3) years from the date the production should have been reported pursuant to W.S. 39-14-207(a)(i), and that the audit or review commenced within the time period as required by paragraph (vii) of this subsection. Commencement of an audit, completion of an audit, and final audit findings and final determination by the department being issued to the taxpayer shall not preclude the taxpayer from filing amended returns within the time period specified herein, and the amended returns may be audited within the time period stated in paragraph (vii) of this subsection;
4. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to assess deficient severance tax payments, interest and penalty, if any, for the same periods governing mine product valuation amendments pursuant to paragraphs (ii) and (iii) of this subsection;
5. All audits or department reviews, as applicable, pursuant to paragraphs (ii), (iii) and (iv) of this subsection are subject to the following conditions:
  1. Audits are commenced when the taxpayer receives written notice of the intended action;
  2. Prior to entering the premises of a taxpayer or third party, the taxpayer or third party shall be provided at least fourteen (14) days written notice;
  3. Audits are completed when the final findings are issued to the taxpayer by the department of audit;
  4. Unless otherwise agreed to in writing, audits shall be completed and the final audit findings issued to the taxpayer not later than the end of the month two (2) years after the audit is commenced and not sooner than one (1) year following the reporting date for ad valorem taxes;
  5. Any assessment or levy, including the assessment of a penalty and interest, if any, resulting from final audit findings or department review shall be issued within one (1) year following the completion of the audit or review;
  6. Upon receipt of department review findings, the taxpayer shall have sixty (60) days in which to submit a response.
6. Where there is evidence of gross negligence by the taxpayer in reporting and valuing production, an audit may examine prior years and issue assessments where gross negligence occurred. This subsection shall not apply to mine product valuation amendments to add the value of unreported production;
7. Audits provided by this article shall commence within three (3) years and six (6) months immediately following the reporting date for ad valorem taxes and taxpayers shall keep accurate books and records of all production subject to severance taxes imposed by this article and determinations of taxable value as prescribed by W.S. 39-14-103(b) for a period of seven (7) years and make them available to department examiners for audit purposes. Amended returns filed with the department during the conduct of an audit prior to the issuance of the final audit findings may be made available by the taxpayer to the audit examiners. If the examination discloses evidence of gross negligence by the taxpayer in reporting and paying the tax, the department may examine all pertinent records for any reporting period without regard to the limitations set forth in paragraphs (vii) and (viii) of this subsection;
8. In order to examine relevant books or records of a taxpayer subject to severance taxes imposed by this article or to secure any information related to enforcement of this article, authorized representatives of the department may at any time during normal business hours enter premises of a taxpayer liable for a severance tax imposed by this article or the premises of any third party having information regarding that taxpayer’s liability. Prior to entering the premises of a taxpayer or third party, the department shall provide fourteen (14) days written notice to the taxpayer and third party;
9. The state may employ auditors and obtain other technical assistance necessary to determine if the severance tax imposed by this article has been properly reported and paid;
10. Audits of mineral production are subject to the authority and procedures set forth in W.S. 9-2-2003 .
Interest. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating interest regarding severance tax, the department shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. The board of county commissioners shall be bound by any decision made by the department of revenue in the course of an audit conducted under subsection (b) of this section concerning the time period during which interest shall accrue and be due and payable;
2. Taxes are delinquent pursuant to paragraphs (iii) and (iv) of this subsection when a taxpayer or his agent knew or reasonably should have known that the total tax liability was not paid when due;
3. Except for any delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-207(b)(ii) is delinquent after the day on which it is payable and shall bear interest at eighteen percent (18%) per annum. Effective January 15, 2015, for delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-207(b) shall be delinquent following the day on which it is payable and shall bear interest at the rate set forth in paragraph (iv) of this subsection until paid or collected;
4. Effective January 1, 2015, interest at an annual rate equal to the average prime interest rate as determined by the state treasurer during the preceding fiscal year plus four percent (4%) shall be added to all delinquent severance taxes and ad valorem taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section on any mineral produced on or after January 1, 2015. To determine the average prime interest rate, the state treasurer shall average the prime interest rate for at least seventy-five percent (75%) of the thirty (30) largest banks in the United States. The interest rate on delinquent severance and ad valorem taxes shall be adjusted on January 1 of each year following the year in which the taxes first became delinquent. In no instance shall the delinquent tax rate be less than twelve percent (12%) nor greater than eighteen percent (18%) from any mineral produced on or after January 1, 2015. The interest rate on any delinquent crude oil, lease condensate or natural gas severance and ad valorem tax from any crude oil, lease condensate or natural gas produced before January 1, 2015, shall be as provided by the statutes in effect at the time the mineral was produced.
Penalties. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating penalty, the department shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any penalty due;
2. If any person fails to file the ad valorem report required by W.S. 39-14-207(a)(i) by the due date or any extension thereof, the department may impose a penalty equal to a total of one percent (1%) of the taxable value of the production from the well or property but not to exceed five thousand dollars ($5,000.00) for each calendar month or portion thereof that the report or information is late. If any person fails to file reports and other information required by rule of the department of revenue other than those required by W.S. 39-14-207(a)(v) or 39-14-207(a)(i) the department may impose a penalty of up to one thousand dollars ($1,000.00). The department may waive penalties under this subsection for good cause. Penalties imposed under this subsection may be appealed to the state board of equalization;
3. If any person fails to make or file a severance tax return and remit the tax as required by W.S. 39-14-207(a)(v) and (b)(iii), the department shall impose a penalty of five percent (5%) of the taxes due for each thirty (30) day period, or fraction thereof, elapsing between the due date of the return and the date filed, unless the person for good cause obtains from the department an extension of time for filing prior to the due date for filing. In no event shall the total penalty imposed by this subsection exceed twenty-five percent (25%) of the tax due. The department, for good cause, may waive a penalty imposed for failure to file a return for any one (1) month in a calendar year, provided that:
  1. The return was filed within five (5) business days following the due date, including an approved extension period; and
  2. The taxpayer requests the waiver in writing within fifteen (15) days after the return was filed, setting forth the reasons for the late filing.
4. If any part of a severance tax deficiency is due to negligence or intentional disregard of rules and regulations, there shall be added a penalty of five percent (5%) of the amount of the deficiency plus interest as provided by W.S. 39-14-208(c)(iv). The taxes, penalty and interest shall be paid by the taxpayer within ten (10) days after receipt of notice and demand by the department;
5. The department may credit or waive penalties imposed by paragraphs (iii) and (iv) of this subsection as part of a settlement or for any other good cause;
6. Failure to make severance tax payments at the time they are due and payable under W.S. 39-14-207(a)(iv) and (v) shall subject the taxpayer to enforcement by the oil and gas conservation commission under W.S. 30-5-104(d)(x).
Liens. The following shall apply:
1. through (iii) Repealed by Laws 2002, Sp. Sess., ch. 50, § 2.
2. All taxes, fees, penalties and interest imposed under this article are an automatic and continuing lien in favor of the state of Wyoming. The lien is on all property in the state of Wyoming, real, tangible and intangible, including all after acquired property rights, future production and rights to property, of any person severing minerals in this state and who is liable under Wyoming law for the collection, payment or remittance of the severance tax and corresponding penalty or interest as of the date such taxes, fees, penalties or interest is due, and remains a lien until paid;
3. A lien under this subsection is also a lien on all interests in the mineral estate from which the production was severed, and on all future production of the same mineral from the same leasehold, regardless of any change of ownership or change in the person extracting the mineral;
4. Any lien arising under this subsection is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind except a lien, claim, mortgage or other encumbrance of record held by a bona fide creditor and properly perfected, filed or recorded under Wyoming law prior to the filing of a lien as provided by paragraph (viii) of this subsection;
5. The department may file a notice of lien at any time at its discretion, except no lien shall be enforced until the right of the taxpayer to file and properly perfect an appeal concerning the tax delinquent property before the state board of equalization has expired. A properly perfected appeal on the tax delinquent property before the state board of equalization or any subsequent properly perfected appeal on the same property to a district court or the supreme court shall stay enforcement of a lien filed by the department until such appeal has been exhausted or concluded;
6. In order to perfect a tax lien under this subsection, the department of revenue shall file a notice of the tax lien with the secretary of state. The notice of the tax lien shall contain:
  1. The name and last known address of the person or persons against whose property the lien is filed including, but not limited to, the person severing the mineral;
  2. The name and address of the department of revenue as the holder of the lien and the name of the contact person within the department;
  3. The amount of the tax, fees, penalties and interest owed the state of Wyoming;
  4. A statement that the amount of the unpaid tax, fees, penalties or interest is a lien on all property, real, tangible or intangible, including all after acquired property and rights to the property belonging to the person who severed the mineral and located within the state of Wyoming, as well as all interest in the mineral estate from which the production was severed and any future production from the same mineral leasehold.
7. No other action beyond that described in paragraph (viii) of this subsection shall be required to perfect a tax lien;
8. The filing of the notice of the tax lien as described in paragraph (viii) of this subsection shall constitute record notice of the tax lien;
9. One (1) notice of the tax lien shall be deemed sufficient to cover all taxes, together with interest, fees and penalty of the same nature which may accrue after the filing of the notice;
10. Any tax lien created under this subsection and duly filed with the secretary of state shall survive the death or incapacitation of any person, and shall survive any other destruction or attempted destruction of any interest in property owned by any person liable under Wyoming law for the collection, payment or remittance of taxes, fees, penalties or interest to the state;
11. In the event of foreclosure, the department of revenue shall be entitled to recover the costs of filing the lien, foreclosing on the lien and reasonable attorney’s fees;
12. All notice of tax liens shall be released within sixty (60) days after taxes, penalties and interest due are paid or collected;
13. Notwithstanding that the lien is a lien on all interests in the mineral estate from which the production was severed and on all future production from the same leasehold, the department may for good cause shown, release the lien on all property in this state, real, tangible and intangible, and settle delinquent taxes, interest and penalties to be collected against future production from that leasehold;
14. The secretary of state is authorized and directed to maintain copies of all tax liens filed by the department of revenue pursuant to this chapter, and to maintain a data base of such tax liens and to provide copies to any person pursuant to the duties of the secretary of state as set forth in W.S. 9-1-301 et seq. All tax liens on file with any county in this state and in good standing on the effective date of this paragraph shall remain effective and in good standing. Within sixty (60) days of the effective date of this paragraph, the director of the department of revenue shall transmit to the secretary of state for filing copies of all tax liens that the director seeks to have in continuing effect. Upon the filing of a copy of the tax lien with the secretary of state, the tax lien shall continue to be fully effective until released by the department of revenue.
Tax sales. There are no specific applicable provisions for tax sales for this article.

History. Laws 1998, ch. 5, § 1; 2001, ch. 43, § 1; 2002 Sp. Sess., ch. 49, § 1; ch. 50, §§ 1, 2; 2005, ch. 4, § 1; 2009, ch. 150, § 1; 2012, ch. 84, § 102; 2014 ch. 68, § 1, effective July 1, 2014; 2016 ch. 16, § 1, effective July 1, 2016; 2022 ch. 79, § 1, effective July 1, 2022.

The 2009 amendment, in (b)(iii), in the first sentence, deleted “or was” following “should have been” and deleted “whichever is later” preceding “and that the audit.”

The 2012 amendment, effective July 1, 2012, repealed former (b)(ii), which read: “Effective until March 1, 1994, the department is authorized to rely on final audit findings under W.S. 9-2-2003 , taxpayer amended returns or department review, and to certify mine product valuation amendments for production in calendar year 1985 and thereafter, 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 and taxes computed and collected thereon subject to appeal under W.S. 39-14-209(b)(v).”

The 2014 amendment, effective July 1, 2014, in (b)(viii), deleted the former third sentence; in (c)(i), substituted “interest regarding severance tax, the department shall” for interest, the department or board of county commissioners shall” and added the third and fourth sentences; rewrote (c)(iii); and in (c)(iv), substituted “January 1, 2015” for “January 1, 1994” in four places, inserted “and ad valorem taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section” following “severance taxes” in the first sentence, “severance and ad valorem” following “on delinquent” in the third sentence, inserted “and ad valorem” following “gas severance” and substituted “as provided by the statutes in effect at the time the mineral was produced” for “eighteen percent (18%) per annum” in the fifth sentence.

The 2016 amendment, effective July 1, 2016, deleted “Commencing January 1, 2003” and made related changes in (b)(iii).

The 2022 amendment, effective July 1, 2022, added (d)(vi).

Editor's notes. —

Determination of taxable value. —

This section clearly authorizes the Wyoming Department of Revenue to go beyond simply the numbers reported and payments received for production to independently determine if the taxable value was calculated in compliance with applicable Wyoming statutes and rules. Wyo. Dep't of Revenue v. Guthrie, 2005 WY 79, 115 P.3d 1086, 2005 Wyo. LEXIS 93 (Wyo. 2005).

All production within state to be considered. —

Board of equalization was required to consider all of taxpayer's production within the state in order to determine whether a penalty was warranted. Amoco Prod. Co. v. Wyoming State Bd. of Equalization, 12 P.3d 668, 2000 Wyo. LEXIS 96 (Wyo. 2000).

Untimely appeal. —

Board of Equalization properly dismissed an energy company's appeal as being untimely because the 2008 assessment letters were final administrative decisions; the company first had notice of the volumetric discrepancies from the sixty-day notice letters sent by the Department of Revenue set forth that the assessment of additional taxable value had an appeal time of thirty days, and the company did nothing until all appeal options were expired. Merit Energy Co. v. Dep't of Revenue, 2013 WY 145, 313 P.3d 1257, 2013 Wyo. LEXIS 151 (Wyo. 2013).

Applied in

Bd. of County Comm'rs v. Exxon Mobil Corp. 2002 WY 151, 55 P.3d 714, 2002 Wyo. LEXIS 172 (Wyo. 2002).

Cited in

BP America Prod. Co. v. Department of Revenue, 2006 WY 27, 130 P.3d 438, 2006 Wyo. LEXIS 29 (Wyo. Mar. 14, 2006).

§ 39-14-209. Taxpayer remedies.

Interpretation requests. The following shall apply:
1. 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;
2. 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.
Appeals. The following shall apply:
1. 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;
2. 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;
3. 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;
4. 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;
5. 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;
6. 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.
Refunds. The following shall apply:
1. 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;
2. 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;
3. 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.
Credits. The following shall apply:
1. 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;
2. 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;
3. 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.
Redemption. There are no specific applicable provisions for redemption for this article.
Escrow. The following shall apply:
1. 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;
2. 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;
3. 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.

History. Laws 1998, ch. 5, § 1; 2009, ch. 150, § 1; 2015 ch. 12, § 1, effective July 1, 2015.

The 2009 amendment rewrote (c)(i), which read: “If any person pays any ad valorem tax, or portion thereof, found to have been erroneous or illegal, the board of county commissioners shall direct the county treasurer to refund the erroneous or illegal payment to the taxpayer. When an increase in the value of any product is subject to the approval of any agency of the United States of America or the state of Wyoming, or of any court, the increased value shall be subject to ad valorem taxation. In the event the increase in value is disapproved, either in whole or in part, then the amount of tax which has been paid on the disapproved part of the value shall be considered excess tax. Within one (1) year following the final determination of value, any person who has paid any such excess tax may apply for a refund, and the board of county commissioners shall refund the amount of excess tax paid”; substituted “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)” for “on forms it prescribes prior to the end of the fifth calendar year following the calendar year which included the month for which overpayment was made” in the first sentence of (c)(ii); added (c)(iii) and made a related change; and deleted “period” following “scope of the audit” in (d)(ii).

The 2015 amendment, effective July 1, 2015, in (f)(ii), substituted “department” for “state treasurer” twice.

Untimely appeal. —

Amounts paid under protest. —

Applied in

Bd. of County Comm'rs v. Exxon Mobil Corp. 2002 WY 151, 55 P.3d 714, 2002 Wyo. LEXIS 172 (Wyo. 2002).

Cited in

Wyodak Res. Dev. Corp. v. Wyo. Dep't of Revenue, 2002 WY 181, 60 P.3d 129, 2002 Wyo. LEXIS 217 (Wyo. 2002).

§ 39-14-210. Statute of limitations.

Except as otherwise provided in this article, there is no general statute of limitations for this article.

History. Laws 1998, ch. 5, § 1.

§ 39-14-211. Distribution.

The state treasurer shall transfer the revenue collected from the severance tax imposed by W.S. 39-14-204(a)(i) into the permanent Wyoming mineral trust fund. The state treasurer shall transfer the revenue collected from the severance tax imposed by W.S. 39-14-204(a)(ii), (iii) and (iv) into the severance tax distribution account.
through (d) Repealed by Laws 2002, Sp. Sess., ch. 62, § 2.
Revenues to be distributed to local governments under W.S. 39-14-801 shall be distributed as follows:
1. Distributions shall be made quarterly in an amount equal to one-fourth (1/4) of the amount estimated to be earned in the current fiscal year based upon the most recent consensus revenue estimating group estimates. In computing distributions, the state treasurer shall make adjustments to reflect changes in the consensus revenue estimating group estimates;
2. Not later than September 15, the state treasurer shall compute actual earnings for the months of the preceding fiscal year for which estimates were used in computing distributions. The state treasurer shall make adjustments to distributions during the current fiscal year in an amount equal to the difference between revenues earned and actual distributions for the preceding fiscal year.
through (g) Repealed by Laws 2001, ch. 209, § 3.
Repealed by Laws 2002, Sp. Sess., ch. 45, § 2; ch. 62, § 2.
Repealed by Laws 2002, Sp. Sess., ch. 62, § 2.

History. Laws 1998, ch. 5, § 1; ch. 108, § 2; 1999, ch. 121, § 1; 2000, ch. 58, § 1; ch. 97, §§ 2(b), 3, and 4; ch. 99, § 1; 2001, ch. 209, §§ 2(b), 3; 2002 Sp. Sess., ch. 45, § 2; ch. 62, §§ 1, 2.

Editor's notes. —

There is no subsection (i) in this section as it appears in the printed acts.

Purpose of act. —

Laws 2000, ch. 58, § 2, provides that the purpose of the act is to increase the investment returns available to the state.

§ 39-14-212. Taxation of certain helium.

History. Laws 2008, ch. 59, § 1.

Effective dates. —

Laws 2008, ch. 59, § 3, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8 of the Wyo. Const. Approved March 7, 2008.

Editor's notes.—

There is no subsection (i) or (l) in this section as it appears on the printed act.

Legislative intent.—

Laws 2008, ch. 59, § 2, states as follows:

“(a) The legislature finds that:

“(i) There are in Wyoming extensive reserves of natural gas which contain helium, much of which underlie lands which are owned by the United States, and the leases of the natural gas by the federal government under laws which are now obsolete and outdated operate in a fashion which allows the producer to avoid taxation for the privilege of removing, extracting, severing or producing the helium;

“(ii) All helium producers in this state should be taxed in the same manner;

“(iii) Under certain unique circumstances, more particularly described in Department of Revenue v. Exxon Mobil Corporation, 162 P.3d 515 (Wyo. 2007), natural gas is leased to an oil and gas producer, reserving the title to the helium component of the natural gas in the United States; however, the producer takes possession of the natural gas, transports, processes and extracts the helium from the gas stream, and the title to the helium first passes to the producer downstream of the point of valuation;

“(iv) These circumstances occur in cases in which the federal lease is issued pursuant to the Mineral Leasing Act of 1920, 30 U.S.C. section 181, which requires that the United States reserve ‘the ownership of and the right to extract helium from all gas produced from lands leased or otherwise granted,’ and title to the helium is passed pursuant to a sale and purchase agreement, as opposed to a federal lease;

“(v) From and after the effective date of the Helium Privatization Act of 1996, 50 U.S.C. section 167a, the United States may lease helium as it does any other mineral rendering helium production subject to state taxation; however, the removal, extraction, severance and production of helium which is leased pursuant to the Mineral Leasing Act of 1920, avoids taxation by the state of Wyoming, and thus is treated differently than all other components of natural gas produced within the state of Wyoming;

“(vi) Production of helium-containing natural gas leased pursuant to the Mineral Leasing Act of 1920 should be treated similarly to the production of helium leased pursuant to the Helium Privatization Act of 1996, or helium produced from nonfederal lands with regard to taxation by the state of Wyoming;

“(vii) The severance tax is defined multiple times in Title 39, Chapter 14, as ‘an excise tax imposed on the present and continuing privilege of removing, extracting, severing or producing any mineral in this state.’ It is the intent of the legislature that the tax be imposed on either the person who physically removes, extracts or severs the mineral from the ground, or the person who owns the right to do so, but that no mineral be subject to double taxation. To that extent the decision in Lance Oil & Gas Co. v. Wyoming Department of Revenue , 101 P.3d 899 (Wyo. 2004), does not reflect the intent of the legislature with regard to the imposition of the severance tax; however, in the case of all other minerals produced in this state, the holding did not allow minerals other than helium produced pursuant to leases issued under the Mineral Leasing Act of 1920 to avoid taxation;

“(viii) Helium within natural gas leased pursuant to the Mineral Leasing Act of 1920 is a valuable deposit, but its production avoids taxation in violation of the requirements of Wyoming constitution, article 15, sections 3 and 19, and taxation statutes enacted pursuant thereto.”

Article 3. Trona

§ 39-14-301. Definitions.

As used in this article:
1. “Arm’s-length market or sales price” means the transaction price determined in connection with a bona fide arm’s length sale;
2. “Bona fide arm’s-length sale” means a transaction in cash or terms equivalent to cash for specified property rights after reasonable exposure in a competitive market between a willing, well informed and prudent buyer and seller with adverse economic interests and assuming neither party is acting under undue compulsion or duress;
3. “Department review” means, but is not limited to, corrections of clerical errors or reconciliations of tax reports with reports required by other state or federal agencies;
4. “Mine product valuation amendment” means a valuation adjustment determination made by the department including special directives;
5. “Mining or production” means drilling, blasting, loading, roadwork, overburden removal, pre-mouth of the mine reclamation, transportation from the point of severance to the mouth of the mine, and maintenance of facilities and equipment directly relating to any of the functions stated in this paragraph;
6. “Mouth of the mine” means the point at which a mineral is brought to the surface of the ground and is taken out of the pit, shaft or portal. For a surface mine, this point shall be the top of the ramp where the road or conveying system leaves the pit. For an in situ mine, the point shall be the wellhead;
7. “Processing” means crushing, sizing, milling, washing, drying, refining, upgrading, beneficiation, sampling, testing, treating, heating, separating, tailings or reject material disposal, compressing, storing, loading for shipment, transportation from the mouth of the mine to the loadout, transportation to market to the extent included in the price and provided by the producer, processing plant site and post-mouth of mine reclamation, maintenance of facilities and equipment relating to any of the functions stated in this paragraph, and any other function after severance that changes the physical or chemical characteristics or enhances the marketability of the mineral;
8. “Purchaser” means the first purchaser who acquires the produced valuable trona deposit from the taxpayer for value;
9. Beginning January 1, 1989, “taxable value” means one hundred percent (100%) of the fair market value of the gross product of minerals and mine products;
10. “Severance tax” means an excise tax imposed on the present and continuing privilege of removing, extracting, severing or producing any mineral in this state;
11. “Transportation to market provided by the producer” means the costs incurred for any movement of a mineral which is performed by the producer beyond the point of loading for shipment to the customer, commonly referred to as the loadout, completed by the employees of the producer using equipment owned by the producer;
12. “Unreported production” means production volume for which no tax report was filed for the reporting period by the taxpayer or his agent;
13. “Value of the gross product” means fair market value as prescribed by W.S. 39-11-101(a)(vi), less any deductions and exemption allowed by Wyoming law or rules.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; ch. 59, § 1.

Editor's notes. —

There is no subsection (b) in this section as it appears on the printed act.

Cited in

BP America Prod. Co. v. Department of Revenue, 2006 WY 27, 130 P.3d 438, 2006 Wyo. LEXIS 29 (Wyo. Mar. 14, 2006).

§ 39-14-302. Administration; confidentiality.

The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation.
The department shall annually value the gross product for the preceding calendar year, in appropriate unit measures of all mines and mining claims from which valuable deposits are produced.
Except as otherwise provided, in the event the product as defined in W.S. 39-14-303(b)(iv) is not sold at the mouth of the mine by bona fide arms-length sale, or if the product of the mine is used without sale, the department shall determine the fair market value by application of recognized appraisal techniques.
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 in which the property is located, to be entered upon the assessment rolls of the county.
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.
As used in this section, 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. 39-14-307(a) and related provision.
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:
1. 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;
2. 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;
3. Information is admissible in court or administrative proceedings related to mineral taxes or government royalties.
Any person receiving information pursuant to paragraph (g)(ii) of this section shall sign an agreement with the department to keep the information confidential.
Units of production reported by the taxpayer and the taxpayer’s taxable value are not confidential and may be released without qualification.
Any person who negligently violates subsections (e) through (j) of this section 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 subsections (e) through (j) of this section 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.
Repealed by Laws 2000, ch. 68, § 1.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; 2000, ch. 68, § 1.

Editor's notes. —

There are no subsections (i) or (l) in this section as it appears in the printed acts.

Reporting of oil production should be done at wellhead. —

§ 39-14-303. Imposition.

Taxable event. The following shall apply:
1. There is levied a severance tax on the value of the gross product for the privilege of severing or extracting trona, in the state. The severance tax imposed by this article may be in addition to other taxes, including but not limited to the ad valorem taxes imposed by W.S. 39-13-104 .
Basis of tax (valuation). The following shall apply:
1. Trona shall be valued for taxation as provided in this section;
2. The department shall calculate the value of trona ore for severance and ad valorem tax purposes by using the individual producer’s fair market value of soda ash f.o.b. plant multiplied by the industry factor divided by the individual producer’s trona to soda ash ratio less exempt royalties. The industry factor shall be thirty-two and five-tenths percent (32.5%);
3. The value of the gross product shall be the fair market value of the product at the mouth of the mine where produced, after the mining or production process is completed;
4. Except as otherwise provided, the mining or production process is deemed completed when the mineral product reaches the mouth of the mine. In no event shall the value of the mineral product include any processing functions or operations regardless of where the processing is performed;
5. Except as otherwise provided, if the product as defined in paragraph (iv) of this subsection is sold at the mouth of the mine, the fair market value shall be deemed to be the price established by bona fide arms-length sale;
6. When the taxpayer and department jointly agree that the application of the methods listed in paragraphs (i) through (v) of this subsection does not produce a representative fair market value for the product, a mutually acceptable alternative method may be applied. Not later than October 1 of each year, the department shall report to the joint minerals, business and economic development interim committee and the joint revenue interim committee on any action taken under this paragraph.
Taxpayer. The following shall apply:
1. In the case of the gross product of all mines and mining claims produced under lease, the lessor is liable for the payment of ad valorem taxes on the product removed only to the extent of the lessor’s retained interest under the lease, whether royalty or otherwise, and the lessee or his assignee is liable for all other property taxes due on production under the lease;
2. Any taxpayer paying the taxes imposed by this article on any valuable deposit may deduct the severance taxes paid from any amounts due or to become due to the interest owners of such valuable deposit in proportion to the interest ownership;
3. Any person extracting valuable products subject to this article and any person owning an interest in the valuable products to the extent of their interest ownership are liable for the payment of the severance taxes imposed by this article together with any penalties and interest.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; 2003, ch. 24, § 1; 2012, ch. 15, § 1.

The 2003 amendment, effective January 1, 2004, in (b)(ii), substituted “thirty-two and five-tenths percent (32.5%)” for former provisions providing the computation method to obtain the industry factor.

The 2012 amendment, added (b)(vi).

Laws 2012, ch. 13 § 2, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 6, 2012.

Industry factor. —

Laws 2003, ch. 24, § 2, directs the department of revenue to review the industry factor established in paragraph (b)(ii) and report to the joint minerals, business and economic development interim committee on or before December 1, 2005, regarding the application of the industry factor and any recomputation of the factor necessary to continue to accurately reflect full fair market value of trona ore production. In addition, the department is to report on whether a fixed or calculated industry factor accurately reflects full market value of trona ore production and is to make recommendations for alternative methodologies to achieve a more accurate market-based valuation of trona ore.

§ 39-14-304. Tax rate.

The total severance tax rate for trona shall be four percent (4%). The tax shall be distributed as provided in W.S. 39-14-311 and is imposed as follows:
1. Two percent (2%); plus
2. Two percent (2%).

History. Laws 1998, ch. 5, § 1.

Editor's notes. —

There is no subsection (b) in this section as it appears on the printed act.

§ 39-14-305. Exemptions.

There are no specific applicable provisions for exemptions for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-14-306. Licenses; permits.

There are no specific applicable provisions for licenses and permits for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-14-307. Compliance; collection procedures.

Returns, reports. The following shall apply:
1. Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-302(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;
2. All information and reports shall be notarized and signed by a person who has legal authority to bind the taxpayer;
3. 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;
4. Except as provided in paragraph (v) of this subsection, each taxpayer liable for severance taxes under W.S. 39-14-303 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;
5. 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 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;
6. 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.
Payment. The following shall apply:
1. 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;
2. Ad valorem taxes provided by this act are due and payable:
  1. 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;
  2. 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 .
3. Except as provided in paragraph (iv) of this subsection, each taxpayer liable for a severance tax under W.S. 39-14-303(a) 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 article. 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;
4. 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.
Timelines. Except as otherwise specifically provided, there are no general applicable provisions for timelines for this article.

History. Laws 1998, ch. 5, § 1; 2020 ch. 142, § 2, effective March 24, 2020.

Laws 2020, ch. 142, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 24, 2020.

Statute not to be applied retroactively. —

§ 39-14-308. Enforcement.

General. The following shall apply:
1. If the statement provided by W.S. 39-14-307(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided by W.S. 39-14-307(a)(i) to determine the fair market value of the property provided by W.S. 39-14-302(a);
2. When a taxpayer producing valuable deposits fails to pay the taxes imposed by this article when due, the purchaser of the produced valuable deposit shall withhold and remit to the department the taxpayer’s subsequently accruing taxes on the produced valuable deposit acquired by the purchaser. This provision is subject to the following conditions:
  1. The department shall notify the purchaser and taxpayer in writing on or before the first day of the production month for which subsequent taxes are due that the purchaser shall begin remitting taxes to the department as provided in W.S. 39-14-307(b)(iii);
  2. The department shall notify the purchaser in writing of the proper rates for calculating taxes due and the percentage of the produced valuable deposit subject to taxation by this article;
  3. The amount of tax paid by a purchaser to the department, as required by this paragraph, shall offset and satisfy all claims for payments for the purchase of produced valuable deposits to the extent of the tax payment;
  4. This paragraph shall not apply under circumstances where the purchaser is required to continue payments due to legal proceedings;
  5. This paragraph shall not apply until after the purchaser has been notified in writing that subsequent accruing taxes will be payable by the purchaser.
3. Severance taxes due together with interest, penalties and costs shall be collectible by the department by appropriate judicial proceedings.
Audits. The following shall apply:
1. The department may employ examiners and obtain other technical services, to investigate and examine the books and records of any person paying taxes imposed under W.S. 39-13-101 through 39-13-111 . The department shall notify the county assessor of any change in valuation as determined by audits, examinations or investigations establishing:
  1. Taxable volumes or values were not accurately reported;
  2. Clerical errors were made in determining taxable volumes or values;
  3. Taxable volumes or values for the year that production occurred were not calculated in compliance with Wyoming statutes or rules governing the determinations; or
  4. Additional payment for production was received and not reported whether such payment was received in the year of production or in subsequent years.
2. Repealed by Laws 2012, ch. 84, § 102.
3. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to certify mine product valuation amendments to the county assessor of the county in which the property is located, to be entered upon the assessment rolls of the county and taxes computed and collected thereon subject to appeal under W.S. 39-14-309(b)(ii), provided that the return is filed within three (3) years from the date the production should have been reported pursuant to W.S. 39-14-307(a)(i), and that the audit or review commenced within the time period as required by paragraph (vii) of this subsection. Commencement of an audit, completion of an audit, and final audit findings and final determination by the department being issued to the taxpayer shall not preclude the taxpayer from filing amended returns within the time period specified herein, and the amended returns may be audited within the time period stated in paragraph (vii) of this subsection;
4. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to assess deficient severance tax payments, interest and penalty, if any, for the same periods governing mine product valuation amendments pursuant to paragraphs (ii) and (iii) of this subsection;
5. All audits or department reviews, as applicable, pursuant to paragraphs (ii), (iii) and (iv) of this subsection are subject to the following conditions:
  1. Audits are commenced when the taxpayer receives written notice of the intended action;
  2. Prior to entering the premises of a taxpayer or third party, the taxpayer or third party shall be provided at least fourteen (14) days written notice;
  3. Audits are completed when the final findings are issued to the taxpayer by the department of audit;
  4. Unless otherwise agreed to in writing, audits shall be completed and the final audit findings issued to the taxpayer not later than the end of the month two (2) years after the audit is commenced and not sooner than one (1) year following the reporting date for ad valorem taxes;
  5. Any assessment or levy, including the assessment of a penalty and interest, if any, resulting from final audit findings or department review shall be issued within one (1) year following the completion of the audit or review;
  6. Upon receipt of department review findings, the taxpayer shall have sixty (60) days in which to submit a response.
6. Where there is evidence of gross negligence by the taxpayer in reporting and valuing production, an audit may examine prior years and issue assessments where gross negligence occurred. This section shall not apply to mine product valuation amendments to add the value of unreported production;
7. Audits provided by this article shall commence within three (3) years and six (6) months immediately following the reporting date for ad valorem taxes and taxpayers shall keep accurate books and records of all production subject to taxes imposed by this article and determinations of taxable value as prescribed by W.S. 39-14-303(b) for a period of seven (7) years and make them available to department examiners for audit purposes. Amended returns filed with the department during the conduct of an audit prior to the issuance of the final audit findings may be made available by the taxpayer to the audit examiners. If the examination discloses evidence of gross negligence by the taxpayer in reporting and paying the tax, the department may examine all pertinent records for any reporting period without regard to the limitations set forth in paragraphs (vii) and (viii) of this subsection;
8. In order to examine relevant books or records of a taxpayer subject to a tax imposed by this article or to secure any information related to enforcement of this article, authorized representatives of the department may at any time during normal business hours enter premises of a taxpayer liable for a tax imposed by this article or the premises of any third party having information regarding that taxpayer’s liability. Prior to entering the premises of a taxpayer or third party, the department shall provide fourteen (14) days written notice to the taxpayer and third party;
9. The state may employ auditors and obtain other technical assistance necessary to determine if the tax imposed by this article has been properly reported and paid.
Interest. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating interest regarding severance tax, the department shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. The board of county commissioners shall be bound by any decision made by the department of revenue in the course of an audit conducted under subsection (b) of this section concerning the time period during which interest shall accrue and be due and payable;
2. Taxes are delinquent pursuant to paragraphs (iii) and (iv) of this subsection when a taxpayer or his agent knew or reasonably should have known that the total tax liability was not paid when due;
3. Except for any delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-307(b)(ii) is delinquent after the day on which it is payable and shall bear interest at eighteen percent (18%) per annum. Effective January 15, 2015, for delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-307(b) shall be delinquent following the day on which it is payable and shall bear interest at the rate set forth in paragraph (iv) of this subsection until paid or collected;
4. Effective January 1, 2015, interest at an annual rate equal to the average prime interest rate as determined by the state treasurer during the preceding fiscal year plus four percent (4%) shall be added to all delinquent severance taxes and ad valorem taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section on any mineral produced on or after January 1, 2015. To determine the average prime interest rate, the state treasurer shall average the prime interest rate for at least seventy-five percent (75%) of the thirty (30) largest banks in the United States. The interest rate on delinquent severance taxes and ad valorem taxes shall be adjusted on January 1 of each year following the year in which the taxes first became delinquent. In no instance shall the delinquent tax rate be less than twelve percent (12%) nor greater than eighteen percent (18%) from any mineral produced on or after January 1, 2015. The interest rate on any delinquent severance and ad valorem tax from any mineral produced before January 1, 2015, shall be as provided by the statutes in effect at the time the mineral was produced.
Penalties. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating penalty, the department or board of county commissioners shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any penalty due;
2. If any person fails to file the report required by W.S. 39-14-307 (a)(i) by the due date or any extension thereof, the department may impose a penalty equal to a total of one percent (1%) of the taxable value of the production from the well, mine or mining claim but not to exceed five thousand dollars ($5,000.00) for each calendar month or portion thereof that the report or information is late. If any person fails to file reports and other information required by rule of the department of revenue other than those required by W.S. 39-14-307 (a)(iv) or 39-14-307(a)(i), the department may impose a penalty of up to one thousand dollars ($1,000.00). The department may waive penalties under this paragraph for good cause. Penalties imposed under this paragraph may be appealed to the state board of equalization;
3. If any person fails to make or file a return and remit the tax as required by W.S. 39-14-307, the department shall impose a penalty of five percent (5%) of the taxes due for each thirty (30) day period, or fraction thereof, elapsing between the due date of the return and the date filed, unless the person for good cause obtains from the department an extension of time for filing prior to the due date for filing. In no event shall the total penalty imposed by this subsection exceed twenty-five percent (25%) of the tax due. The department, for good cause, may waive a penalty imposed for failure to file a return for any one (1) month in a calendar year, provided that:
  1. The return was filed within five (5) business days following the due date, including an approved extension period; and
  2. The taxpayer requests the waiver in writing within fifteen (15) days after the return was filed, setting forth the reasons for the late filing.
4. If any part of a tax deficiency is due to negligence or intentional disregard of rules and regulations, there shall be added a penalty of five percent (5%) of the amount of the deficiency plus interest as provided by paragraph (c)(iv) of this section. The taxes, penalty and interest shall be paid by the taxpayer within ten (10) days after receipt of notice and demand by the department;
5. The department may credit or waive penalties imposed by paragraphs (iii) and (iv) of this subsection as part of a settlement or for any other good cause.
Liens. The following shall apply:
1. through (iii) Repealed by Laws 2002, Sp. Sess., ch. 50, § 2.
2. All taxes, fees, penalties and interest imposed under this article are an automatic and continuing lien in favor of the state of Wyoming. The lien is on all property in the state of Wyoming, real, tangible and intangible, including all after acquired property rights, future production and rights to property, of any person severing minerals in this state and who is liable under Wyoming law for the collection, payment or remittance of the severance tax and corresponding penalty or interest as of the date such taxes, fees, penalties or interest is due, and remains a lien until paid;
3. A lien under this subsection is also a lien on all interests in the mineral estate from which the production was severed, and on all future production of the same mineral from the same leasehold, regardless of any change of ownership or change in the person extracting the mineral;
4. Any lien arising under this subsection is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind except a lien, claim, mortgage or other encumbrance of record held by a bona fide creditor and properly perfected, filed or recorded under Wyoming law prior to the filing of a lien as provided by paragraph (viii) of this subsection;
5. The department may file a notice of lien at any time at its discretion, except no lien shall be enforced until the right of the taxpayer to file and properly perfect an appeal concerning the tax delinquent property before the state board of equalization has expired. A properly perfected appeal on the tax delinquent property before the state board of equalization or any subsequent properly perfected appeal on the same property to a district court or the supreme court shall stay enforcement of a lien filed by the department until such appeal has been exhausted or concluded;
6. In order to perfect a tax lien under this subsection, the department of revenue shall file a notice of the tax lien with the secretary of state. The notice of the tax lien shall contain:
  1. The name and last known address of the person or persons against whose property the lien is filed including, but not limited to, the person severing the mineral;
  2. The name and address of the department of revenue as the holder of the lien and the name of the contact person within the department;
  3. The amount of the tax, fees, penalties and interest owed the state of Wyoming;
  4. A statement that the amount of the unpaid tax, fees, penalties or interest is a lien on all property, real, tangible or intangible, including all after acquired property and rights to the property belonging to the person who severed the mineral and located within the state of Wyoming, as well as all interest in the mineral estate from which the production was severed and any future production from the same mineral leasehold.
7. No other action beyond that described in paragraph (viii) of this subsection shall be required to perfect a tax lien;
8. The filing of the notice of the tax lien as described in paragraph (viii) of this subsection shall constitute record notice of the tax lien;
9. One (1) notice of the tax lien shall be deemed sufficient to cover all taxes, together with interest, fees and penalty of the same nature which may accrue after the filing of the notice;
10. Any tax lien created under this subsection and duly filed with the secretary of state shall survive the death or incapacitation of any person, and shall survive any other destruction or attempted destruction of any interest in property owned by any person liable under Wyoming law for the collection, payment or remittance of taxes, fees, penalties or interest to the state;
11. In the event of foreclosure, the department of revenue shall be entitled to recover the costs of filing the lien, foreclosing on the lien and reasonable attorney’s fees;
12. All notice of tax liens shall be released within sixty (60) days after taxes, penalties and interest due are paid or collected;
13. Notwithstanding that the lien is a lien on all interests in the mineral estate from which the production was severed and on all future production from the same leasehold, the department may for good cause shown, release the lien on all property in this state, real, tangible and intangible, and settle delinquent taxes, interest and penalties to be collected against future production from that leasehold;
14. The secretary of state is authorized and directed to maintain copies of all tax liens filed by the department of revenue pursuant to this chapter, and to maintain a data base of such tax liens and to provide copies to any person pursuant to the duties of the secretary of state as set forth in W.S. 9-1-301 et seq. All tax liens on file with any county in this state and in good standing on the effective date of this paragraph shall remain effective and in good standing. Within sixty (60) days of the effective date of this paragraph, the director of the department of revenue shall transmit to the secretary of state for filing copies of all tax liens that the director seeks to have in continuing effect. Upon the filing of a copy of the tax lien with the secretary of state, the tax lien shall continue to be fully effective until released by the department of revenue.
Tax sales. There are no specific applicable provisions for tax sales for this article.

The 2009 amendment, in (b)(iii), in the first sentence, deleted “or was” following “should have been” and deleted “whichever is later” preceding “and that the audit.”

The 2014 amendment, effective July 1, 2014, in (b)(viii), deleted the former third sentence; in (c)(i), substituted “interest regarding severance tax, the department shall” for interest, the department or board of county commissioners shall” and added the third and fourth sentences; rewrote (c)(iii); and in (c)(iv), substituted “January 1, 2015” for “January 1, 1994” in four places, inserted “and ad valorem taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section” following “severance taxes” in the first sentence, substituted “delinquent severance taxes and ad valorem taxes” for “delinquent taxes” in the third sentence, substituted “delinquent severance and ad valorem tax” for “delinquent mineral tax” and “as provided by the statutes in effect at the time the mineral was produced” for “eighteen percent (18%) per annum” in the fifth sentence.

The 2016 amendment, effective July 1, 2016, deleted “Commencing January 1, 2003” and made related changes in (b)(iii).

Editor's notes. —

§ 39-14-309. Taxpayer remedies.

Interpretation requests. The following shall apply:
1. 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;
2. 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.
Appeals. The following shall apply:
1. Following determination of the fair market value of property the department shall notify the taxpayer by mail of the assessed value. The person assessed may file written objections to the assessment with the board 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 property 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;
2. Mine product valuation amendments under this section may be appealed by the taxpayer to the board within thirty (30) days of the final administrative decision;
3. Any taxpayer who feels aggrieved by the valuation and taxes levied by this article may appeal to the board. 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 tax, interest or penalty imposed by this article;
4. The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department upon application of any interested person adversely affected, including boards of county commissioners for the purposes of this subsection, under the contested case procedures of the Wyoming Administrative Procedure Act. 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 board;
5. Any person including the state of Wyoming aggrieved by any order issued by the board, 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 property or some part thereof is situated.
Refunds. The following shall apply:
1. 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. 39-14-307(a)(i). Any refund granted shall be subject to modification or revocation upon audit;
2. If a taxpayer has reason to believe that 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. 39-14-307(a)(i). Refunds of two thousand dollars ($2,000.00), or less may be applied to subsequent payments for 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;
3. 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.
Credits. The following shall apply:
1. Any 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;
2. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit without regard to the limitation period for requesting refunds;
3. If a taxpayer overpaid 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.
Redemption. There are no specific applicable provisions for redemption for this article.
Escrow. The following shall apply:
1. 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;
2. 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;
3. This provision does not enlarge or curtail the ability of a taxpayer to appeal any department of revenue decision as otherwise provided for under this act.

History. Laws 1998, ch. 5, § 1; 2009, ch. 150, § 1; 2015 ch. 12, § 1, effective July 1, 2015.

The 2009 amendment rewrote (c)(i), which read: “If any person pays any tax, or portion thereof, found to have been erroneous or illegal, the board of county commissioners shall direct the county treasurer to refund the erroneous or illegal payment to the taxpayer. When an increase in the value of any product is subject to the approval of any agency of the United States of America or the state of Wyoming, or of any court, the increased value shall be subject to property taxation. In the event the increase in value is disapproved, either in whole or in part, then the amount of tax which has been paid on the disapproved part of the value shall be considered excess tax. Within one (1) year following the final determination of value, any person who has paid any such excess tax may apply for a refund, and the board of county commissioners shall refund the amount of excess tax paid”; substituted “by submitting an amended return within three (3) years from the date the production should have been reported pursuant to W.S. 39-14-307(a)(i)” for “on forms it prescribes prior to the end of the fifth calendar year following the calendar year which included the month for which overpayment was made” in the first sentence of (c)(ii); added (c)(iii) and made a related change; and deleted “period” following “scope of the audit” in (d)(ii).

The 2015 amendment, effective July 1, 2015, in (f)(ii), substituted “department” for “state treasurer” twice.

Amounts paid under protest. —

§ 39-14-310. Statute of limitations.

Except as otherwise provided in this article, there is no general statute of limitations for this article.

History. Laws 1998, ch. 5, § 1.

§ 39-14-311. Distribution.

As provided by W.S. 39-14-304(a), the total severance tax rate for trona shall be four percent (4%). The taxes imposed by W.S. 39-14-304(a) shall be deposited into the severance tax distribution account.
Repealed by Laws 2002, Sp. Sess., ch. 62, § 2.
All payments received pursuant to W.S. 39-14-307(b)(iii) shall be transferred to an account. The monies in this account shall be invested or deposited in accordance with W.S. 9-4-714 through 9-4-831 , and any interest earned shall be credited to the general fund. The revenue under W.S. 39-14-307(b)(iii) shall be distributed in accordance with this section, subject to the following:
1. Revenues earned during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes;
2. Revenues which are earned and received during the first three (3) calendar quarters of the fiscal year shall be distributed within the first fifteen (15) days of October, January and April. For the last quarter of each fiscal year, revenues earned or received shall be distributed not later than June 30. In computing distributions for the last quarter, the state treasurer shall use the most recent consensus revenue estimating group estimates to the extent that earnings cannot be determined by June 30. Not later than September 15, the state treasurer shall compute the actual earnings for the last quarter of the preceding fiscal year and make adjustments to the October distributions in an amount equal to the difference between revenues earned and actual distributions for the preceding fiscal year.

History. Laws 1998, ch. 5, § 1; 1999, ch. 121, § 1; 2000, ch. 97, § 2; 2001, ch. 209, § 2(b); 2002 Sp. Sess., ch. 62, §§ 1, 2; 2005, ch. 231, § 1; 2008, ch. 113, § 2; 2016 ch. 16, § 1, effective July 1, 2016.

The 2005 amendment, effective July 1, 2005, deleted “of the trust and agency fund” at the end of the first sentence in (c).

The 2008 amendment, effective July 1, 2008, substituted “W.S. 9-4-714 ” for “W.S. 9-4-701 ” in the introductory language of (c).

The 2016 amendment , effective July 1, 2016, deleted “and except as otherwise provided by law for fiscal year 1994” in (c).

Conflicting legislation. —

Article 4. Bentonite

§ 39-14-401. Definitions.

As used in this article:
1. “Arm’s-length market or sales price” means the transaction price determined in connection with a bona fide arm’s length sale;
2. “Bona fide arm’s-length sale” means a transaction in cash or terms equivalent to cash for specified property rights after reasonable exposure in a competitive market between a willing, well informed and prudent buyer and seller with adverse economic interests and assuming neither party is acting under undue compulsion or duress;
3. “Department review” means, but is not limited to, corrections of clerical errors or reconciliations of tax reports with reports required by other state or federal agencies;
4. “Mine product valuation amendment” means a valuation adjustment determination made by the department including special directives;
5. “Mining or production” means drilling, blasting, loading, roadwork, overburden removal, pre-mouth of the mine reclamation, transportation from the point of severance to the mouth of the mine, and maintenance of facilities and equipment directly relating to any of the functions stated in this paragraph;
6. “Mouth of the mine” means the point at which a mineral is brought to the surface of the ground and is taken out of the pit, shaft or portal. For a surface mine, this point shall be the top of the ramp where the road or conveying system leaves the pit. For an in situ mine, the point shall be the wellhead;
7. “Processing” means crushing, sizing, milling, washing, drying, refining, upgrading, beneficiation, sampling, testing, treating, heating, separating, tailings or reject material disposal, compressing, storing, loading for shipment, transportation from the mouth of the mine to the loadout, transportation to market to the extent included in the price and provided by the producer, processing plant site and post-mouth of mine reclamation, maintenance of facilities and equipment relating to any of the functions stated in this paragraph, and any other function after severance that changes the physical or chemical characteristics or enhances the marketability of the mineral;
8. “Purchaser” means the first purchaser who acquires the produced valuable bentonite deposit from the taxpayer for value;
9. “Severance tax” means an excise tax imposed on the present and continuing privilege of removing, extracting, severing or producing any mineral in this state;
10. Beginning January 1, 1989, “taxable value” means one hundred percent (100%) of the fair market value of the gross product of minerals and mine products;
11. “Transportation to market provided by the producer” means the costs incurred for any movement of a mineral which is performed by the producer beyond the point of loading for shipment to the customer, commonly referred to as the loadout, completed by the employees of the producer using equipment owned by the producer;
12. “Unreported production” means production volume for which no tax report was filed for the reporting period by the taxpayer or his agent;
13. “Value of the gross product” means fair market value as prescribed by W.S. 39-11-101(a)(vi), less any deductions and exemption allowed by Wyoming law or rules.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; ch. 59, § 1.

Editor's notes. —

There is no subsection (b) in this section as it appears on the printed act.

Cited in

BP America Prod. Co. v. Department of Revenue, 2006 WY 27, 130 P.3d 438, 2006 Wyo. LEXIS 29 (Wyo. Mar. 14, 2006).

§ 39-14-402. Administration; confidentiality.

The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation.
The department shall annually value the gross product for the preceding calendar year, in appropriate unit measures of all mines and mining claims from which valuable deposits are produced.
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 in which the property is located, to be entered upon the assessment rolls of the county.
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.
As used in this section, 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. 39-14-407(a) and related provision.
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:
1. 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;
2. 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;
3. Information is admissible in court or administrative proceedings related to mineral taxes or government royalties.
Any person receiving information pursuant to paragraph (f)(ii) of this section shall sign an agreement with the department to keep the information confidential.
Units of production reported by the taxpayer and the taxpayer’s taxable value are not confidential and may be released without qualification.
Any person who negligently violates subsections (d) through (h) of this section 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 section 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.
Repealed by Laws 2000, ch. 68, § 1.

History. Laws 1998, ch. 5, § 1; 2000, ch. 68, § 1.

Editor's notes. —

There is no subsection (i) in this section as it appears on the printed act.

Reporting of oil production should be done at wellhead. —

§ 39-14-403. Imposition.

Taxable event. The following shall apply:
1. There is levied a severance tax on the value of the gross product for the privilege of severing or extracting bentonite in the state. The severance tax imposed by this article may be in addition to other taxes, including but not limited to the ad valorem taxes imposed by W.S. 39-13-104 .
Basis of tax (valuation). The following shall apply:
1. Bentonite shall be valued for taxation as provided in this subsection. Based upon the information received or procured pursuant to W.S. 39-14-407(a) or 39-14-408(a)(i), the department shall annually value the gross product for the preceding calendar year, in appropriate unit measures of all mines and mining claims from which valuable deposits are produced, at the fair market value of the product at the mouth of the mine where produced, after the mining or production process is completed;
2. In the event the bentonite is sold at or prior to the mouth of the mine without further movement or processing, the fair market value shall be the total mineral sales revenue received or receivable by the individual producer less amounts paid or payable by the producer for exempt royalty;
3. In the event the bentonite is not sold at the mouth of the mine by bona fide arms-length sale, or, except as hereafter provided, if the product of the mine is used without sale, the department shall determine the fair market value of bentonite in accordance with paragraph (iv) of this section;
4. The department shall determine the value of bentonite for severance and ad valorem tax purposes as follows:
  1. For bentonite sold away from the mouth of the mine, the taxable value shall be calculated by adding to each producer’s actual direct cost of mining per unit, an allocation of indirect costs, overhead and profit, per unit, as determined by the method prescribed in subdivision (I) of this subparagraph plus nonexempt royalty and production taxes per unit:
    1. The allocation of indirect costs, overhead and profit, shall be determined initially and effective with the implementation of this section, by first calculating a bentonite industry wide percentage add-on factor, determined as prescribed in subdivision (II) of this subparagraph, and second by multiplying this initial industry factor times each producer’s actual average direct mining costs to mine-mouth per unit, excluding royalty and production taxes. This add-on amount shall be computed prospectively for each producer each year as prescribed in subdivision (III) of this subparagraph;
    2. The industry factor shall initially be determined by an audit of 1989 production data conducted in accordance with the provisions of subdivision (IV) of this subparagraph. The initial industry factor shall be the same for all producers for 1990 which shall represent the base line year. The subsequent add-on factors for each producer will be determined each year as defined in subdivision (III) of this subparagraph;
    3. Subsequent adjustments to the add-on amount as initially determined under the provisions of subdivision (II) of this subparagraph and as subsequently determined under the provisions of this subdivision shall be recalculated each year with the base year being the initial year of this act. The recalculated add-on amount per unit for each producer shall be determined by multiplying the previous, or initial, add-on percentage amount by the difference between each individual bentonite producer’s percentage increase or decrease in mining costs per unit from the percentage increase or decrease in sales price per unit and then adding this amount to the initial industry wide or previous percentage add-on factor. Sales price per unit for purposes of this formula shall be the weighted average sales price per unit for each producer based on the actual arms-length sales of milled bentonite used for taconite, foundry and drilling mud applications (including crushed and dried shipments), where user destinations are known to be in the United States and Canada. Packaged sales of bentonite in these three (3) categories shall be included after deducting the packaging premium. The packaging premium shall be calculated by subtracting the weighted average sales price per ton of bulk sales in these three (3) categories from the weighted average sales price per ton of package sales in these three (3) categories. If substantial arms-length transactions, which are at least five percent (5%) of total transactions in a particular category, do not exist for a producer in a specific targeted sales category, average pricing determined from arms-length transactions in that specific category by all producers shall be imposed. In no event shall the value of the bentonite product include any processing functions or operations regardless of where the processing is performed. As used in this subsection, direct mining costs include but are not limited to mining labor including mine foremen and supervisory personnel whose primary responsibility is extraction of bentonite, supplies used for mining, mining equipment, fuel, power and other utilities used for mining, maintenance of mining equipment, depreciation of mining equipment, reclamation, ad valorem property taxes on mining equipment, transportation of bentonite from the point of severance to the point of valuation and any other costs incurred prior to the point of valuation that are directly and specifically attributable to the mining operation. Royalty and production taxes shall be excluded from mine mouth cost for purposes of computation. In no event and under no circumstances shall the value of bentonite be less than the direct mining costs plus nonexempt royalty and production taxes;
    4. At four (4) year intervals and for the base year the taxable value per unit for each producer shall be revised using the proportionate profits method. Each producer’s add-on factor shall be adjusted to provide the taxable value equivalent to the value derived using the proportionate profits method with a direct cost ratio. The direct cost ratio shall be total direct mining costs divided by total direct mining, processing and transportation costs. The sales price per unit, as described in subdivision (III) of this subparagraph, shall exclude all royalties and production taxes. The taxable value shall be derived based on an audit of the most current completed year’s data conducted in the producer’s offices. Should the audit not be performed, the producer’s factor shall be adjusted according to subdivision (III) of this subparagraph until the audit is performed, and then the revised factor shall be applied prospectively. Thereafter, the revised factor for each producer shall be adjusted according to subdivision (III) of this subparagraph.
5. The value of the gross product shall be the fair market value of the product at the mouth of the mine where produced, after the mining or production process is completed;
6. Except as otherwise provided, the mining or production process is deemed completed when mineral product reaches the mouth of the mine. In no event shall the value of the mineral product include any processing functions or operations regardless of where the processing is performed;
7. Except as otherwise provided, if the product as defined in paragraph (vi) of this subsection is sold at the mouth of the mine, the fair market value shall be deemed to be the price established by bona fide arms-length sale.
Taxpayer. The following shall apply:
1. In the case of the gross product of all mines and mining claims produced under lease, the lessor is liable for the payment of ad valorem taxes on the product removed only to the extent of the lessor’s retained interest under the lease, whether royalty or otherwise, and the lessee or his assignee is liable for all other property taxes due on production under the lease;
2. Any taxpayer paying the taxes imposed by this article on any valuable deposit may deduct the severance taxes paid from any amounts due or to become due to the interest owners of such valuable deposit in proportion to the interest ownership;
3. Any person extracting valuable products subject to this article and any person owning an interest in the valuable products to the extent of their interest ownership are liable for the payment of the severance taxes imposed by this article together with any penalties and interest.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1.

Editor's notes. —

There is no paragraph (a)(ii) or subparagraph (b)(iv)(B) in this section as it appears in the printed acts.

§ 39-14-404. Tax rate.

The total severance tax rate for bentonite shall be two percent (2%). The tax shall be distributed as provided in W.S. 39-14-411 .

History. Laws 1998, ch. 5, § 1.

§ 39-14-405. Exemptions.

There are no specific applicable provisions for exemptions for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-14-406. Licenses; permits.

There are no specific applicable provisions for licenses and permits for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-14-407. Compliance; collection procedures.

Returns and reports. The following shall apply:
1. Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-402(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;
2. All information and reports shall be notarized and signed by a person who has legal authority to bind the taxpayer;
3. 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;
4. Except as provided in paragraph (v) of this subsection, each taxpayer liable for severance taxes under W.S. 39-14-403 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;
5. 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 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;
6. 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.
Payment. The following shall apply:
1. 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;
2. Ad valorem taxes provided by this act are due and payable:
  1. 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;
  2. 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 .
3. Except as provided in paragraph (iv) of this subsection, each taxpayer liable for a severance tax under W.S. 39-14-403(a) 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 article. 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;
4. 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.
Timelines. Except as otherwise specifically provided, there are no specific applicable provisions for timelines for this article.

History. Laws 1998, ch. 5, § 1; 2020 ch. 142, § 2, effective March 24, 2020.

Laws 2020, ch. 142, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 24, 2020.

Statute not to be applied retroactively. —

§ 39-14-408. Enforcement.

General. The following shall apply:
1. If the statement provided by W.S. 39-14-407(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided by W.S. 39-14-407(a)(i) to determine the fair market value of the property provided by W.S. 39-14-402(a);
2. When a taxpayer producing valuable deposits fails to pay the taxes imposed by this article when due, the purchaser of the produced valuable deposit shall withhold and remit to the department the taxpayer’s subsequently accruing taxes on the produced valuable deposit acquired by the purchaser. This provision is subject to the following conditions:
  1. The department shall notify the purchaser and taxpayer in writing on or before the first day of the production month for which subsequent taxes are due that the purchaser shall begin remitting taxes to the department as provided in W.S. 39-14-407(b)(iii);
  2. The department shall notify the purchaser in writing of the proper rates for calculating taxes due and the percentage of the produced valuable deposit subject to taxation by this article;
  3. The amount of tax paid by a purchaser to the department, as required by this subsection, shall offset and satisfy all claims for payments for the purchase of produced valuable deposits to the extent of the tax payment;
  4. This paragraph shall not apply under circumstances where the purchaser is required to continue payments due to legal proceedings;
  5. This paragraph shall not apply until after the purchaser has been notified in writing that subsequent accruing taxes will be payable by the purchaser.
3. Severance taxes due together with interest, penalties and costs shall be collectible by the department by appropriate judicial proceedings.
Audits. The following shall apply:
1. The department may employ examiners and obtain other technical services, to investigate and examine the books and records of any person paying taxes imposed under W.S. 39-13-101 through 39-13-111 . The department shall notify the county assessor of any change in valuation as determined by audits, examinations or investigations establishing:
  1. Taxable volumes or values were not accurately reported;
  2. Clerical errors were made in determining taxable volumes or values;
  3. Taxable volumes or values for the year that production occurred were not calculated in compliance with Wyoming statutes or rules governing the determinations; or
  4. Additional payment for production was received and not reported whether such payment was received in the year of production or in subsequent years.
2. Repealed by Laws 2012, ch. 84, § 102.
3. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to certify mine product valuation amendments to the county assessor of the county in which the property is located, to be entered upon the assessment rolls of the county and taxes computed and collected thereon subject to appeal under W.S. 39-14-409(b)(ii), provided that the return is filed within three (3) years from the date the production should have been reported pursuant to W.S. 39-14-407(a)(i), and that the audit or review commenced within the time period as required by paragraph (vii) of this subsection. Commencement of an audit, completion of an audit, and final audit findings and final determination by the department being issued to the taxpayer shall not preclude the taxpayer from filing amended returns within the time period specified herein, and the amended returns may be audited within the time period stated in paragraph (vii) of this subsection;
4. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to assess deficient severance tax payments, interest and penalty, if any, for the same periods governing mine product valuation amendments pursuant to paragraphs (ii) and (iii) of this subsection;
5. All audits or department reviews, as applicable, pursuant to paragraphs (ii), (iii) and (iv) of this subsection are subject to the following conditions:
  1. Audits are commenced when the taxpayer receives written notice of the intended action;
  2. Prior to entering the premises of a taxpayer or third party, the taxpayer or third party shall be provided at least fourteen (14) days written notice;
  3. Audits are completed when the final findings are issued to the taxpayer by the department of audit;
  4. Unless otherwise agreed to in writing, audits shall be completed and the final audit findings issued to the taxpayer not later than the end of the month two (2) years after the audit is commenced and not sooner than one (1) year following the reporting date for ad valorem taxes;
  5. Any assessment or levy, including the assessment of a penalty and interest, if any, resulting from final audit findings or department review shall be issued within one (1) year following the completion of the audit or review;
  6. Upon receipt of department review findings, the taxpayer shall have sixty (60) days in which to submit a response.
6. Where there is evidence of gross negligence by the taxpayer in reporting and valuing production, an audit may examine prior years and issue assessments where gross negligence occurred. This section shall not apply to mine product valuation amendments to add the value of unreported production;
7. Audits shall commence within three (3) years and six (6) months immediately following the reporting date for ad valorem taxes and taxpayers shall keep accurate books and records of all production subject to taxes imposed by this article and determinations of taxable value as prescribed by W.S. 39-14-403(b) for a period of seven (7) years and make them available to department examiners for audit purposes. Amended returns filed with the department during the conduct of an audit prior to the issuance of the final audit findings may be made available by the taxpayer to the audit examiners. If the examination discloses evidence of gross negligence by the taxpayer in reporting and paying the tax, the department may examine all pertinent records for any reporting period without regard to the limitations set forth in paragraphs (vii) and (viii) of this subsection;
8. In order to examine relevant books or records of a taxpayer subject to a tax imposed by this article or to secure any information related to enforcement of this article, authorized representatives of the department may at any time during normal business hours enter premises of a taxpayer liable for a tax imposed by this article or the premises of any third party having information regarding that taxpayer’s liability. Prior to entering the premises of a taxpayer or third party, the department shall provide fourteen (14) days written notice to the taxpayer and third party;
9. The state may employ auditors and obtain other technical assistance necessary to determine if the tax imposed by this article has been properly reported and paid.
Interest. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating interest regarding severance tax, the department shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. The board of county commissioners shall be bound by any decision made by the department of revenue in the course of an audit conducted under subsection (b) of this section concerning the time period during which interest shall accrue and be due and payable;
2. Taxes are delinquent pursuant to paragraphs (iii) and (iv) of this subsection when a taxpayer or his agent knew or reasonably should have known that the total tax liability was not paid when due;
3. Except for any delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-407(b)(ii) is delinquent after the day on which it is payable and shall bear interest at eighteen percent (18%) per annum. Effective January 15, 2015, for delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-407(b) shall be delinquent following the day on which it is payable and shall bear interest at the rate set forth in paragraph (iv) of this subsection until paid or collected;
4. Effective January 1, 2015, interest at an annual rate equal to the average prime interest rate as determined by the state treasurer during the preceding fiscal year plus four percent (4%) shall be added to all delinquent severance taxes and ad valorem taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section on any mineral produced on or after January 1, 2015. To determine the average prime interest rate, the state treasurer shall average the prime interest rate for at least seventy-five percent (75%) of the thirty (30) largest banks in the United States. The interest rate on delinquent severance taxes and ad valorem taxes shall be adjusted on January 1 of each year following the year in which the taxes first became delinquent. In no instance shall the delinquent tax rate be less than twelve percent (12%) nor greater than eighteen percent (18%) from any mineral produced on or after January 1, 2015. The interest rate on any delinquent severance and ad valorem tax from any mineral produced before January 1, 2015, shall be as provided by the statutes in effect at the time the mineral was produced.
Penalties. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating penalty, the department or board of county commissioners shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any penalty due;
2. If any person fails to file the report required by W.S. 39-14-407(a)(i) by the due date or any extension thereof, the department may impose a penalty equal to a total of one percent (1%) of the taxable value of the production from the well, mine or mining claim but not to exceed five thousand dollars ($5,000.00) for each calendar month or portion thereof that the report or information is late. If any person fails to file reports and other information required by rule of the department of revenue other than those required by W.S. 39-14-407(a)(iv) or 39-14-407(a)(i), the department may impose a penalty of up to one thousand dollars ($1,000.00). The department may waive penalties under this paragraph for good cause. Penalties imposed under this paragraph may be appealed to the state board of equalization;
3. If any person fails to make or file a return and remit the tax as required by W.S. 39-14-407(a)(iv), the department shall impose a penalty of five percent (5%) of the taxes due for each thirty (30) day period, or fraction thereof, elapsing between the due date of the return and the date filed, unless the person for good cause obtains from the department an extension of time for filing prior to the due date for filing. In no event shall the total penalty imposed by this subsection exceed twenty-five percent (25%) of the tax due. The department, for good cause, may waive a penalty imposed for failure to file a return for any one (1) month in a calendar year, provided that:
  1. The return was filed within five (5) business days following the due date, including an approved extension period; and
  2. The taxpayer requests the waiver in writing within fifteen (15) days after the return was filed, setting forth the reasons for the late filing.
4. If any part of a tax deficiency is due to negligence or intentional disregard of rules and regulations, there shall be added a penalty of five percent (5%) of the amount of the deficiency plus interest as provided by paragraph (c)(iv) of this section. The taxes, penalty and interest shall be paid by the taxpayer within ten (10) days after receipt of notice and demand by the department;
5. The department may credit or waive penalties imposed by paragraphs (iii) and (iv) of this subsection as part of a settlement or for any other good cause.
Liens. The following shall apply:
1. through (iii) Repealed by Laws 2002, Sp. Sess., ch. 50, § 2.
2. All taxes, fees, penalties and interest imposed under this article are an automatic and continuing lien in favor of the state of Wyoming. The lien is on all property in the state of Wyoming, real, tangible and intangible, including all after acquired property rights, future production and rights to property, of any person severing minerals in this state and who is liable under Wyoming law for the collection, payment or remittance of the severance tax and corresponding penalty or interest as of the date such taxes, fees, penalties or interest is due, and remains a lien until paid;
3. A lien under this subsection is also a lien on all interests in the mineral estate from which the production was severed, and on all future production of the same mineral from the same leasehold, regardless of any change of ownership or change in the person extracting the mineral;
4. Any lien arising under this subsection is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind except a lien, claim, mortgage or other encumbrance of record held by a bona fide creditor and properly perfected, filed or recorded under Wyoming law prior to the filing of a lien as provided by paragraph (viii) of this subsection;
5. The department may file a notice of lien at any time at its discretion, except no lien shall be enforced until the right of the taxpayer to file and properly perfect an appeal concerning the tax delinquent property before the state board of equalization has expired. A properly perfected appeal on the tax delinquent property before the state board of equalization or any subsequent properly perfected appeal on the same property to a district court or the supreme court shall stay enforcement of a lien filed by the department until such appeal has been exhausted or concluded;
6. In order to perfect a tax lien under this subsection, the department of revenue shall file a notice of the tax lien with the secretary of state. The notice of the tax lien shall contain:
  1. The name and last known address of the person or persons against whose property the lien is filed including, but not limited to, the person severing the mineral;
  2. The name and address of the department of revenue as the holder of the lien and the name of the contact person within the department;
  3. The amount of the tax, fees, penalties and interest owed the state of Wyoming;
  4. A statement that the amount of the unpaid tax, fees, penalties or interest is a lien on all property, real, tangible or intangible, including all after acquired property and rights to the property belonging to the person who severed the mineral and located within the state of Wyoming, as well as all interest in the mineral estate from which the production was severed and any future production from the same mineral leasehold.
7. No other action beyond that described in paragraph (viii) of this subsection shall be required to perfect a tax lien;
8. The filing of the notice of the tax lien as described in paragraph (viii) of this subsection shall constitute record notice of the tax lien;
9. One (1) notice of the tax lien shall be deemed sufficient to cover all taxes, together with interest, fees and penalty of the same nature which may accrue after the filing of the notice;
10. Any tax lien created under this subsection and duly filed with the secretary of state shall survive the death or incapacitation of any person, and shall survive any other destruction or attempted destruction of any interest in property owned by any person liable under Wyoming law for the collection, payment or remittance of taxes, fees, penalties or interest to the state;
11. In the event of foreclosure, the department of revenue shall be entitled to recover the costs of filing the lien, foreclosing on the lien and reasonable attorney’s fees;
12. All notice of tax liens shall be released within sixty (60) days after taxes, penalties and interest due are paid or collected;
13. Notwithstanding that the lien is a lien on all interests in the mineral estate from which the production was severed and on all future production from the same leasehold, the department may for good cause shown, release the lien on all property in this state, real, tangible and intangible, and settle delinquent taxes, interest and penalties to be collected against future production from that leasehold;
14. The secretary of state is authorized and directed to maintain copies of all tax liens filed by the department of revenue pursuant to this chapter, and to maintain a data base of such tax liens and to provide copies to any person pursuant to the duties of the secretary of state as set forth in W.S. 9-1-301 et seq. All tax liens on file with any county in this state and in good standing on the effective date of this paragraph shall remain effective and in good standing. Within sixty (60) days of the effective date of this paragraph, the director of the department of revenue shall transmit to the secretary of state for filing copies of all tax liens that the director seeks to have in continuing effect. Upon the filing of a copy of the tax lien with the secretary of state, the tax lien shall continue to be fully effective until released by the department of revenue.
Tax sales. There are no specific applicable provisions for tax sales for this article.

The 2009 amendment, in (b)(iii), in the first sentence, deleted “or was” following “should have been” and deleted “whichever is later” preceding “and that the audit.”

The 2014 amendment, effective July 1, 2014, in (b)(viii), deleted the former third sentence; in (c)(i), substituted “interest regarding severance tax, the department shall” for interest, the department or board of county commissioners shall” and added the third and fourth sentences; rewrote (c)(iii); and in (c)(iv), substituted “January 1, 2015” for “January 1, 1994” in four places, inserted “and ad valorem taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section” following “severance taxes” in the first sentence, substituted “delinquent severance taxes and ad valorem shall” for “delinquent taxes shall” in the third sentence, substituted “delinquent severance and ad valorem tax” for “delinquent mineral tax” and “as provided by the statutes in effect at the time the mineral was produced” for “eighteen percent (18%) per annum” in the fifth sentence.

The 2016 amendment, effective July 1, 2016, deleted “Commencing January 1, 2003” and made related changes in (b)(iii).

Editor's notes. —

Library references. —

American Law of Mining, 2nd Edition § 193.03 (Matthew Bender).

§ 39-14-409. Taxpayer remedies.

Interpretation requests. The following shall apply:
1. 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;
2. 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.
Appeals. The following shall apply:
1. Following determination of the fair market value of property the department shall notify the taxpayer by mail of the assessed value. The person assessed may file written objections to the assessment with the board 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 property 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;
2. Mine product valuation amendments under this section may be appealed by the taxpayer to the board within thirty (30) days of the final administrative decision;
3. Any taxpayer who feels aggrieved by the valuation and taxes levied by this article may appeal to the board. 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 tax, interest or penalty imposed by this article;
4. The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department upon application of any interested person adversely affected, including boards of county commissioners for the purposes of this paragraph, under the contested case procedures of the Wyoming Administrative Procedure Act. 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 board;
5. Any person including the state of Wyoming aggrieved by any order issued by the board, 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 property or some part thereof is situated.
Refunds. The following shall apply:
1. 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. 39-14-407(a)(i). Any refund granted shall be subject to modification or revocation upon audit;
2. If a taxpayer has reason to believe that 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. 39-14-407(a)(i). Refunds of two thousand dollars ($2,000.00), or less may be applied to subsequent payments for 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;
3. 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.
Credits. The following shall apply:
1. Any 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;
2. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit without regard to the limitation period for requesting refunds;
3. If a taxpayer overpaid 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.
Redemption. There are no specific applicable provisions for redemption for this article.
Escrow. The following shall apply:
1. 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 peal 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;
2. 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;
3. This provision does not enlarge or curtail the ability of a taxpayer to appeal any department of revenue decision as otherwise provided for under this act.

History. Laws 1998, ch. 5, § 1; 2009, ch. 150, § 1; 2015 ch. 12, § 1, effective July 1, 2015.

The 2009 amendment rewrote (c)(i), which read: “If any person pays any tax, or portion thereof, found to have been erroneous or illegal, the board of county commissioners shall direct the county treasurer to refund the erroneous or illegal payment to the taxpayer. When an increase in the value of any product is subject to the approval of any agency of the United States of America or the state of Wyoming, or of any court, the increased value shall be subject to property taxation. In the event the increase in value is disapproved, either in whole or in part, then the amount of tax which has been paid on the disapproved part of the value shall be considered excess tax. Within one (1) year following the final determination of value, any person who has paid any such excess tax may apply for a refund, and the board of county commissioners shall refund the amount of excess tax paid”; substituted “by submitting an amended return within three (3) years from the date the production should have been reported pursuant to W.S. 39-14-407(a)(i)” for “on forms it prescribes prior to the end of the fifth calendar year following the calendar year which included the month for which overpayment was made” in the first sentence of (c)(ii); added (c)(iii) and made a related change; and deleted “period” following “scope of the audit” in (d)(ii).

The 2015 amendment, effective July 1, 2015, in (f)(ii), substituted “department” for “state treasurer” twice.

Amounts paid under protest. —

§ 39-14-410. Statute of limitations.

Except as otherwise provided in this article, there is no general statute of limitations for this article.

History. Laws 1998, ch. 5, § 1.

§ 39-14-411. Distribution.

As provided by W.S. 39-14-404 , the total severance tax rate for bentonite shall be two percent (2%), and shall be deposited in the severance tax distribution account.
All payments received pursuant to W.S. 39-14-407(b)(iii) shall be transferred to an account. The monies in this account shall be invested or deposited in accordance with W.S. 9-4-714 through 9-4-831 , and any interest earned shall be credited to the general fund. The revenue under W.S. 39-14-407(b)(iii) shall be distributed in accordance with subsection (a) of this section, subject to the following:
1. Revenues earned during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes;
2. Revenues which are earned and received during the first three (3) calendar quarters of the fiscal year shall be distributed within the first fifteen (15) days of October, January and April. For the last quarter of each fiscal year, revenues earned or received shall be distributed not later than June 30. In computing distributions for the last quarter, the state treasurer shall use the most recent consensus revenue estimating group estimates to the extent that earnings cannot be determined by June 30. Not later than September 15, the state treasurer shall compute the actual earnings for the last quarter of the preceding fiscal year and make adjustments to the October distributions in an amount equal to the difference between revenues earned and actual distributions for the preceding fiscal year.

History. Laws 1998, ch. 5, § 1; 2001, ch. 209, § 2(b); 2005, ch. 231, § 1; 2008, ch. 113, § 2; 2016 ch. 16, § 1, effective July 1, 2016.

The 2005 amendment, effective July 1, 2005, deleted “of the trust and agency fund” at the end of the first sentence in (b).

The 2008 amendment, effective July 1, 2008, substituted “W.S. 9-4-714 ” for “W.S. 9-4-701 ” in the introductory language of (b).

The 2016 amendment , effective July 1, 2016, deleted “and except as otherwise provided by law for fiscal year 1994” in (b).

Conflicting legislation. —

Article 5. Uranium

§ 39-14-501. Definitions.

As used in this article:
1. “Arm’s-length market or sales price” means the transaction price determined in connection with a bona fide arm’s length sale;
2. “Bona fide arm’s-length sale” means a transaction in cash or terms equivalent to cash for specified property rights after reasonable exposure in a competitive market between a willing, well informed and prudent buyer and seller with adverse economic interests and assuming neither party is acting under undue compulsion or duress;
3. “Department review” means, but is not limited to, corrections of clerical errors or reconciliations of tax reports with reports required by other state or federal agencies;
4. “Mine product valuation amendment” means a valuation adjustment determination made by the department including special directives;
5. “Mining or production” means drilling, blasting, loading, roadwork, overburden removal, pre-mouth of the mine reclamation, transportation from the point of severance to the mouth of the mine, and maintenance of facilities and equipment directly relating to any of the functions stated in this paragraph;
6. “Mouth of the mine” means the point at which a mineral is brought to the surface of the ground and is taken out of the pit, shaft or portal. For a surface mine, this point shall be the top of the ramp where the road or conveying system leaves the pit. For an in situ mine, the point shall be the wellhead;
7. “Processing” means crushing, sizing, milling, washing, drying, refining, upgrading, beneficiation, sampling, testing, treating, heating, separating, tailings or reject material disposal, compressing, storing, loading for shipment, transportation from the mouth of the mine to the loadout, transportation to market to the extent included in the price and provided by the producer, processing plant site and post-mouth of mine reclamation, maintenance of facilities and equipment relating to any of the functions stated in this paragraph, and any other function after severance that changes the physical or chemical characteristics or enhances the marketability of the mineral;
8. “Purchaser” means the first purchaser who acquires the produced valuable uranium deposit from the taxpayer for value;
9. “Severance tax” means an excise tax imposed on the present and continuing privilege of removing, extracting, severing or producing any mineral in this state;
10. Beginning January 1, 1989, “taxable value” means one hundred percent (100%) of the fair market value of the gross product of minerals and mine products;
11. “Unreported production” means production volume for which no tax report was filed for the reporting period by the taxpayer or his agent;
12. “Value of the gross product” means fair market value as prescribed by W.S. 39-11-101(a)(vi), less any deductions and exemption allowed by Wyoming law or rules.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; ch. 59, § 1.

Editor's notes. —

There is no subsection (b) in this section as it appears on the printed act.

Change in valuation method not “rule.” —

Cited in

BP America Prod. Co. v. Department of Revenue, 2006 WY 27, 130 P.3d 438, 2006 Wyo. LEXIS 29 (Wyo. Mar. 14, 2006).

§ 39-14-502. Administration; confidentiality.

The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation.
The department shall annually value the gross product for the preceding calendar year, in appropriate unit measures of all mines and mining claims from which valuable deposits are produced.
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 in which the property is located, to be entered upon the assessment rolls of the county.
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.
As used in this section, 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. 39-14-507(a) and related provision.
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:
1. 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;
2. 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;
3. Information is admissible in court or administrative proceedings related to mineral taxes or government royalties.
Any person receiving information pursuant to paragraph (f)(ii) of this section shall sign an agreement with the department to keep the information confidential.
Units of production reported by the taxpayer and the taxpayer’s taxable value are not confidential and may be released without qualification.
Any person who negligently violates subsections (d) through (h) of this section 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 subsections (d) through (h) of this section 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.
Repealed by Laws 2000, ch. 68, § 1.

History. Laws 1998, ch. 5, § 1; 2000, ch. 68, § 1.

Editor's notes. —

There is no subsection (i) in this section as it appears in the printed acts.

Department of revenue and taxation was not required to continue invalid pricing system used in 1985 for determining the severance tax on uranium, where the system afforded no reasonable relationship to market value and was illegal and contrary to the constitutional mandates of equal and uniform taxation. Pathfinder Mines Corp. v. State Bd. of Equalization, 766 P.2d 531, 1988 Wyo. LEXIS 171 (Wyo. 1988).

Reporting of oil production should be done at wellhead. —

§ 39-14-503. Imposition.

Taxable event. The following shall apply:
1. There is levied a severance tax on the value of the gross product for the privilege of severing or extracting uranium in the state. The severance tax imposed by this article may be in addition to other taxes, including but not limited to the ad valorem taxes imposed by W.S. 39-13-104 .
Basis of tax (valuation). Except as provided in W.S. 39-14-504(b) and (c), the following shall apply:
1. Uranium shall be valued for taxation as provided in this section;
2. The value of the gross product shall be the fair market value of the product at the mouth of the mine where produced, after the mining or production process is completed;
3. Except as otherwise provided, the mining or production process is deemed completed when mineral product reaches the mouth of the mine. In no event shall the value of the mineral product include any processing functions or operations regardless of where the processing is performed;
4. In the event the product as provided by paragraph (iii) of this subsection is sold at the mouth of the mine without further movement or processing, the fair market value shall be the price established by bona fide arms-length sale less exempt royalties;
5. In the event the mineral product as provided by paragraph (iii) of this subsection is not sold at the mouth of the mine by a bona fide arms-length sale, or, except as otherwise provided, if the product of the mine is used without sale, the department shall determine the fair market value of uranium in accordance with paragraph (vi) or (vii) of this subsection;
6. The department shall calculate the fair market value of uranium by multiplying the individual producer’s sales value of yellow cake less all royalties, ad valorem production taxes, and severance taxes multiplied by the industry factor. The industry factor shall be an average of all uranium producers’ ratios of total mining costs to total mining and processing costs incurred to produce yellow cake calculated by the department. Nonexempt royalties, ad valorem production taxes and severance taxes shall then be added to determine taxable value. For purposes of this paragraph:
  1. Total mining costs for in situ mines include labor, including mine foremen and supervisory personnel whose primary function is the extraction of uranium, supplies, equipment depreciation and maintenance, fuel, power and other utilities, uranium transportation to the point of valuation, indirect costs related to extraction and any other costs incurred prior to the point of valuation that are specifically attributable to the installation of the well field, pumps used for extraction or injection, or any other extraction activity;
  2. Total mining costs for conventional surface and underground mines include labor, including mine foremen and supervisory personnel whose primary function is the extraction of uranium, supplies, equipment depreciation and maintenance, fuel, power and other utilities, uranium transportation to the point of valuation, indirect costs related to extraction and any other costs incurred prior to the point of valuation that are specifically attributable to the excavation and transportation of ore to the mine mouth;
  3. Total mining and processing costs include mining costs determined under subparagraph (A) or (B) of this paragraph plus mineral processing labor including plant foremen and supervisory personnel whose primary responsibility is processing uranium, supplies used for processing, processing plant and equipment depreciation, fuel, power and other utilities used for processing, maintenance of processing equipment, uranium transportation from the mouth of the mine to the point of shipment, indirect processing costs and any other costs incurred that are specifically attributable to the mining or processing of uranium up to the point of sale f.o.b. the mine;
  4. Indirect costs include but are not limited to allocations of corporate overhead, data processing costs, accounting, legal and clerical costs and other general and administrative costs which cannot be specifically attributed to an operational function without allocation. Indirect costs shall be allocated using methods in accordance with generally accepted accounting principles. Similar costs shall be allocated using the same method for each producer;
  5. The industry factor shall be recomputed at four (4) year intervals and will be based on an average of the four (4) prior years’ cost data. The new ratio shall be effective prospectively.
7. In the event that unique or unusual circumstances exist such that the department or the taxpayer is unable to determine the value of the gross product of uranium from a mine or mining claim by application of the methods provided in this subsection, the taxpayer may petition the department for approval to use an alternate valuation method. The department shall approve or deny the use of an alternate valuation method and shall so inform the parties within forty-five (45) days of the date the petition is filed.
Taxpayer. The following shall apply:
1. In the case of the gross product of all mines and mining claims produced under lease, the lessor is liable for the payment of ad valorem taxes on the product removed only to the extent of the lessor’s retained interest under the lease, whether royalty or otherwise, and the lessee or his assignee is liable for all other property taxes due on production under the lease;
2. Any taxpayer paying the taxes imposed by this article on any valuable deposit may deduct the severance taxes paid from any amounts due or to become due to the interest owners of such valuable deposit in proportion to the interest ownership;
3. Any person extracting valuable products subject to this article and any person owning an interest in the valuable products to the extent of their interest ownership are liable for the payment of the severance taxes imposed by this article together with any penalties and interest.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; 2020 ch. 120, § 1, effective July 1, 2020.

The 2020 amendment, effective July 1, 2020, in the introductory language of (b) added “Except as provided in W.S. 39-14-504(b) and (c)” preceding “the following.”

Editor's notes. —

There is no paragraph (a)(ii) in this section as it appears in the printed acts.

§ 39-14-504. Tax rate.

Except as provided in subsections (b) and (c) of this section, the total severance tax rate for uranium shall be four percent (4%). The tax shall be distributed as provided in W.S. 39-14-511 and is imposed as follows:
1. Two percent (2%); plus
2. Two percent (2%).
The severance tax imposed under subsection (a) of this section shall not apply to any uranium production occurring after December 31, 2020, and before January 1, 2026. For the period of time prescribed under this subsection, there is levied a severance tax at the rates specified in subsection (c) of this section. The severance tax shall be levied on the value of the gross product extracted each month for which the spot market price per pound of nonenriched uranium concentrate (U3O8) is at least thirty dollars ($30.00) as determined by an average of the following international indexes or their successors quoting the monthly price of nonenriched uranium concentrate (U3O8):
1. NUEXCO from TradeTech;
2. Ux U3O8 spot price.
The uranium spot market price used in the table in this subsection is the price per pound of nonenriched uranium concentrate (U3O8). The value of uranium for purposes of the severance tax in subsection (b) of this section shall be determined in accordance with the following table:
Uranium Spot Market Price Tax Applied Less than $30.00 0% $30.00 to $36.67 1% $36.68 to $43.34 2% $43.35 to $50.00 3% $50.01 to $60.00 4% $60.01 or more 5%

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Subsections (b) through (e) of this section are repealed effective December 31, 2026.
No taxpayer shall qualify for the severance tax rate imposed under subsections (b) and (c) of this section unless the county treasurer annually certifies to the department that the taxpayer does not have any unpaid delinquent ad valorem tax in the county from within which the uranium was severed or extracted.

History. Laws 1998, ch. 5, § 1; 2020 ch. 120, § 1, effective July 1, 2020.

The 2020 amendment, effective July 1, 2020, in the introductory language of (a) added “Except as provided in subsections (b) and (c) of this section” at the beginning; and added (b) through (e).

Editor's notes. —

There is no subsection (b) in this section as it appears on the printed act.

§ 39-14-505. Exemptions.

and (b) Repealed by Laws 2016, ch. 16, § 2.
There are no specific applicable provisions for exemptions for this article.

History. Laws 1998, ch. 5, § 1; ch. 48, § 1; 2003, ch. 105, § 1; 2016 ch. 16, §§ 1, 2, effective July 1, 2016.

The 2016 amendments. — The first 2016 amendment, by ch. 16 § 1, effective July 1, 2016, added (c).

The second 2016 amendment, by ch. 16 § 2, effective July 1, 2016, repealed former (a) and (b), which read: “(a) All uranium production occurring after January 1, 1995, and before March 31, 2009, is exempt from the tax provided in W.S. 39-14-504 , except there is levied upon the privilege of severing or extracting uranium an excise tax on the value of the gross product extracted beginning with the month that follows six (6) consecutive months at which the spot market price per pound of nonenriched uranium concentrate is at least fourteen United States dollars ($ 14.00) as determined by an average of the following international indexes or their successors quoting the monthly price of nonenriched uranium: “(i) Nuexco exchange value; “(ii) Nukem price range; “(iii) Ux U308 spot price. “(b) For purposes of subsection (a) of this section the spot market price of uranium used in this table is the price per pound on nonenriched uranium concentrate (U308). The excise tax in subsection (a) of this section, shall be applied in accordance with the following table: “Uranium Spot Market Price Tax Applied $14.00 to $15.00: 1% $15.01 to $16.00: 2% $16.01 to $17.99: 3% $18.00 or more: 4%.”

Editor's notes. —

Laws 1998, ch. 48, § 1, amended subsection (r) of W.S. 39-6-302, which was repealed by Laws 1998, ch. 5, § 4. The amendment to § 39-6-302(r) by ch. 51 was subsequently incorporated into this section, as enacted by Laws 1998, ch. 5, § 1.

§ 39-14-506. Licenses; permits.

There are no specific applicable provisions for licenses and permits for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-14-507. Compliance; collection procedures.

Returns, reports. The following shall apply:
1. Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-502(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;
2. All information and reports shall be notarized and signed by a person who has legal authority to bind the taxpayer;
3. 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;
4. Except as provided in paragraph (v) of this subsection, each taxpayer liable for severance taxes under W.S. 39-14-503 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;
5. 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 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;
6. 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.
Payment. The following shall apply:
1. 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;
2. Ad valorem taxes provided by this act are due and payable:
  1. 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;
  2. 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 .
3. Except as provided in paragraph (iv) of this subsection, each taxpayer liable for a severance tax under W.S. 39-14-503(a) 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 article. 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;
4. 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.
Timelines. Except as otherwise specifically provided, there are no general applicable provisions for timelines for this article.

History. Laws 1998, ch. 5, § 1; 2020 ch. 142, § 2, effective March 24, 2020.

Laws 2020, ch. 142, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 24, 2020.

Statute not to be applied retroactively. —

§ 39-14-508. Enforcement.

General. The following shall apply:
1. If the statement provided by W.S. 39-14-507(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided by W.S. 39-14-507(a)(i) to determine the fair market value of the property provided by W.S. 39-14-502(a);
2. When a taxpayer producing valuable deposits fails to pay the taxes imposed by this article when due, the purchaser of the produced valuable deposit shall withhold and remit to the department the taxpayer’s subsequently accruing taxes on the produced valuable deposit acquired by the purchaser. This provision is subject to the following conditions:
  1. The department shall notify the purchaser and taxpayer in writing on or before the first day of the production month for which subsequent taxes are due that the purchaser shall begin remitting taxes to the department as provided in W.S. 39-14-507(b)(iii);
  2. The department shall notify the purchaser in writing of the proper rates for calculating taxes due and the percentage of the produced valuable deposit subject to taxation by this article;
  3. The amount of tax paid by a purchaser to the department, as required by this paragraph, shall offset and satisfy all claims for payments for the purchase of produced valuable deposits to the extent of the tax payment;
  4. This paragraph shall not apply under circumstances where the purchaser is required to continue payments due to legal proceedings;
  5. This paragraph shall not apply until after the purchaser has been notified in writing that subsequent accruing taxes will be payable by the purchaser.
3. Severance taxes due together with interest, penalties and costs shall be collectible by the department by appropriate judicial proceedings.
Audits. The following shall apply:
1. The department may employ examiners and obtain other technical services, to investigate and examine the books and records of any person paying taxes imposed under W.S. 39-13-101 through 39-13-111 . The department shall notify the county assessor of any change in valuation as determined by audits, examinations or investigations establishing:
  1. Taxable volumes or values were not accurately reported;
  2. Clerical errors were made in determining taxable volumes or values;
  3. Taxable volumes or values for the year that production occurred were not calculated in compliance with Wyoming statutes or rules governing the determinations; or
  4. Additional payment for production was received and not reported whether such payment was received in the year of production or in subsequent years.
2. Repealed by Laws 2012, ch. 84, § 102.
3. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to certify mine product valuation amendments to the county assessor of the county in which the property is located, to be entered upon the assessment rolls of the county and taxes computed and collected thereon subject to appeal under W.S. 39-14-509(b)(ii), provided that the return is filed within three (3) years from the date the production should have been reported pursuant to W.S. 39-14-507(a)(i), and that the audit or review commenced within the time period as required by paragraph (vii) of this subsection. Commencement of an audit, completion of an audit, and final audit findings and final determination by the department being issued to the taxpayer shall not preclude the taxpayer from filing amended returns within the time period specified herein, and the amended returns may be audited within the time period stated in paragraph (vii) of this subsection;
4. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to assess deficient severance tax payments, interest and penalty, if any, for the same periods governing mine product valuation amendments pursuant to paragraphs (ii) and (iii) of this subsection;
5. All audits or department reviews, as applicable, pursuant to paragraphs (ii), (iii) and (iv) of this subsection are subject to the following conditions:
  1. Audits are commenced when the taxpayer receives written notice of the intended action;
  2. Prior to entering the premises of a taxpayer or third party, the taxpayer or third party shall be provided at least fourteen (14) days written notice;
  3. Audits are completed when the final findings are issued to the taxpayer by the department of audit;
  4. Unless otherwise agreed to in writing, audits shall be completed and the final audit findings issued to the taxpayer not later than the end of the month two (2) years after the audit is commenced and not sooner than one (1) year following the reporting date for ad valorem taxes;
  5. Any assessment or levy, including the assessment of a penalty and interest, if any, resulting from final audit findings or department review shall be issued within one (1) year following the completion of the audit or review;
  6. Upon receipt of department review findings, the taxpayer shall have sixty (60) days in which to submit a response.
6. Where there is evidence of gross negligence by the taxpayer in reporting and valuing production, an audit may examine prior years and issue assessments where gross negligence occurred. This section shall not apply to mine product valuation amendments to add the value of unreported production;
7. Audits provided by this article shall commence within three (3) years and six (6) months immediately following the reporting date for ad valorem taxes and taxpayers shall keep accurate books and records of all production subject to taxes imposed by this article and determinations of taxable value as prescribed by W.S. 39-14-503(b) for a period of seven (7) years and make them available to department examiners for audit purposes. Amended returns filed with the department during the conduct of an audit prior to the issuance of the final audit findings may be made available by the taxpayer to the audit examiners. If the examination discloses evidence of gross negligence by the taxpayer in reporting and paying the tax, the department may examine all pertinent records for any reporting period without regard to the limitations set forth in paragraphs (vii) and (viii) of this subsection;
8. In order to examine relevant books or records of a taxpayer subject to a tax imposed by this article or to secure any information related to enforcement of this article, authorized representatives of the department may at any time during normal business hours enter premises of a taxpayer liable for a tax imposed by this article or the premises of any third party having information regarding that taxpayer’s liability. Prior to entering the premises of a taxpayer or third party, the department shall provide fourteen (14) days written notice to the taxpayer and third party;
9. The state may employ auditors and obtain other technical assistance necessary to determine if the tax imposed by this article has been properly reported and paid.
Interest. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating interest regarding severance tax, the department shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. The board of county commissioners shall be bound by any decision made by the department of revenue in the course of an audit conducted under subsection (b) of this section concerning the time period during which interest shall accrue and be due and payable;
2. Taxes are delinquent pursuant to paragraphs (iii) and (iv) of this subsection when a taxpayer or his agent knew or reasonably should have known that the total tax liability was not paid when due;
3. Except for any delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-507(b)(ii) is delinquent after the day on which it is payable and shall bear interest at eighteen percent (18%) per annum. Effective January 15, 2015, for delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-507(b) shall be delinquent following the day on which it is payable and shall bear interest at the rate set forth in paragraph (iv) of this subsection until paid or collected;
4. Effective January 1, 2015, interest at an annual rate equal to the average prime interest rate as determined by the state treasurer during the preceding fiscal year plus four percent (4%) shall be added to all delinquent severance taxes and ad valorem taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section on any mineral produced on or after January 1, 2015. To determine the average prime interest rate, the state treasurer shall average the prime interest rate for at least seventy-five percent (75%) of the thirty (30) largest banks in the United States. The interest rate on delinquent severance taxes and ad valorem taxes shall be adjusted on January 1 of each year following the year in which the taxes first became delinquent. In no instance shall the delinquent tax rate be less than twelve percent (12%) nor greater than eighteen percent (18%) from any mineral produced on or after January 1, 2015. The interest rate on any delinquent severance and ad valorem tax from any mineral produced before January 1, 2015, shall be as provided by the statutes in effect at the time the mineral was produced.
Penalties. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating penalty, the department or board of county commissioners shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any penalty due;
2. If any person fails to file the report required by W.S. 39-14-507 (a)(i) by the due date or any extension thereof, the department may impose a penalty equal to a total of one percent (1%) of the taxable value of the production from the well, mine or mining claim but not to exceed five thousand dollars ($5,000.00) for each calendar month or portion thereof that the report or information is late. If any person fails to file reports and other information required by rule of the department of revenue other than those required by W.S. 39-14-507 (a)(iv) or 39-14-507(a)(i), the department may impose a penalty of up to one thousand dollars ($1,000.00). The department may waive penalties under this paragraph for good cause. Penalties imposed under this paragraph may be appealed to the state board of equalization;
3. If any person fails to make or file a return and remit the tax as required by W.S. 39-14-507, the department shall impose a penalty of five percent (5%) of the taxes due for each thirty (30) day period, or fraction thereof, elapsing between the due date of the return and the date filed, unless the person for good cause obtains from the department an extension of time for filing prior to the due date for filing. In no event shall the total penalty imposed by this subsection exceed twenty-five percent (25%) of the tax due. The department, for good cause, may waive a penalty imposed for failure to file a return for any one (1) month in a calendar year, provided that:
  1. The return was filed within five (5) business days following the due date, including an approved extension period; and
  2. The taxpayer requests the waiver in writing within fifteen (15) days after the return was filed, setting forth the reasons for the late filing.
4. If any part of a tax deficiency is due to negligence or intentional disregard of rules and regulations, there shall be added a penalty of five percent (5%) of the amount of the deficiency plus interest as provided by paragraph (c)(iv) of this subsection. The taxes, penalty and interest shall be paid by the taxpayer within ten (10) days after receipt of notice and demand by the department;
5. The department may credit or waive penalties imposed by paragraphs (iii) and (iv) of this subsection as part of a settlement or for any other good cause.
Liens. The following shall apply:
1. through (iii) Repealed by Laws 2002, Sp. Sess., ch. 50, § 2.
2. All taxes, fees, penalties and interest imposed under this article are an automatic and continuing lien in favor of the state of Wyoming. The lien is on all property in the state of Wyoming, real, tangible and intangible, including all after acquired property rights, future production and rights to property, of any person severing minerals in this state and who is liable under Wyoming law for the collection, payment or remittance of the severance tax and corresponding penalty or interest as of the date such taxes, fees, penalties or interest is due, and remains a lien until paid;
3. A lien under this subsection is also a lien on all interests in the mineral estate from which the production was severed, and on all future production of the same mineral from the same leasehold, regardless of any change of ownership or change in the person extracting the mineral;
4. Any lien arising under this subsection is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind except a lien, claim, mortgage or other encumbrance of record held by a bona fide creditor and properly perfected, filed or recorded under Wyoming law prior to the filing of a lien as provided by paragraph (viii) of this subsection;
5. The department may file a notice of lien at any time at its discretion, except no lien shall be enforced until the right of the taxpayer to file and properly perfect an appeal concerning the tax delinquent property before the state board of equalization has expired. A properly perfected appeal on the tax delinquent property before the state board of equalization or any subsequent properly perfected appeal on the same property to a district court or the supreme court shall stay enforcement of a lien filed by the department until such appeal has been exhausted or concluded;
6. In order to perfect a tax lien under this subsection, the department of revenue shall file a notice of the tax lien with the secretary of state. The notice of the tax lien shall contain:
  1. The name and last known address of the person or persons against whose property the lien is filed including, but not limited to, the person severing the mineral;
  2. The name and address of the department of revenue as the holder of the lien and the name of the contact person within the department;
  3. The amount of the tax, fees, penalties and interest owed the state of Wyoming;
  4. A statement that the amount of the unpaid tax, fees, penalties or interest is a lien on all property, real, tangible or intangible, including all after acquired property and rights to the property belonging to the person who severed the mineral and located within the state of Wyoming, as well as all interest in the mineral estate from which the production was severed and any future production from the same mineral leasehold.
7. No other action beyond that described in paragraph (viii) of this subsection shall be required to perfect a tax lien;
8. The filing of the notice of the tax lien as described in paragraph (viii) of this subsection shall constitute record notice of the tax lien;
9. One (1) notice of the tax lien shall be deemed sufficient to cover all taxes, together with interest, fees and penalty of the same nature which may accrue after the filing of the notice;
10. Any tax lien created under this subsection and duly filed with the secretary of state shall survive the death or incapacitation of any person, and shall survive any other destruction or attempted destruction of any interest in property owned by any person liable under Wyoming law for the collection, payment or remittance of taxes, fees, penalties or interest to the state;
11. In the event of foreclosure, the department of revenue shall be entitled to recover the costs of filing the lien, foreclosing on the lien and reasonable attorney’s fees;
12. All notice of tax liens shall be released within sixty (60) days after taxes, penalties and interest due are paid or collected;
13. Notwithstanding that the lien is a lien on all interests in the mineral estate from which the production was severed and on all future production from the same leasehold, the department may for good cause shown, release the lien on all property in this state, real, tangible and intangible, and settle delinquent taxes, interest and penalties to be collected against future production from that leasehold;
14. The secretary of state is authorized and directed to maintain copies of all tax liens filed by the department of revenue pursuant to this chapter, and to maintain a data base of such tax liens and to provide copies to any person pursuant to the duties of the secretary of state as set forth in W.S. 9-1-301 et seq. All tax liens on file with any county in this state and in good standing on the effective date of this paragraph shall remain effective and in good standing. Within sixty (60) days of the effective date of this paragraph, the director of the department of revenue shall transmit to the secretary of state for filing copies of all tax liens that the director seeks to have in continuing effect. Upon the filing of a copy of the tax lien with the secretary of state, the tax lien shall continue to be fully effective until released by the department of revenue.
Tax sales. There are no specific applicable provisions for tax sales for this article.

The 2009 amendment, in (b)(iii), in the first sentence, deleted “or was” following “should have been” and deleted “whichever is later” preceding “and that the audit.”

The 2014 amendment, effective July 1, 2014, in (b)(viii), deleted the former third sentence; in (c)(i), substituted “interest regarding severance tax, the department shall” for “interest, the department or board of county commissioners shall” in the second sentence and added the third and fourth sentences; rewrote (c)(iii); and in (c)(iv), substituted “January 1, 2015” for “January 1, 1994” in four places, inserted “and ad valorem taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section” following “severance taxes” in the first sentence, substituted “delinquent severance taxes and ad valorem taxes shall” for “delinquent taxes shall” in the second sentence, “delinquent severance and ad valorem tax” for “delinquent mineral tax” and “as provided by the statutes in effect at the time the mineral was produced” for “eighteen percent (18%) per annum” in the fifth sentence.

The 2016 amendment, effective July 1, 2016, deleted “Commencing January 1, 2003” and made related changes in (b)(iii).

Editor's notes. —

§ 39-14-509. Taxpayer remedies.

Interpretation requests. The following shall apply:
1. 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;
2. 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.
Appeals. The following shall apply:
1. Following determination of the fair market value of property the department shall notify the taxpayer by mail of the assessed value. The person assessed may file written objections to the assessment with the board 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 property 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;
2. Mine product valuation amendments under this section may be appealed by the taxpayer to the board within thirty (30) days of the final administrative decision;
3. Any taxpayer who feels aggrieved by the valuation and taxes levied by this article may appeal to the board. 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 tax, interest or penalty imposed by this article;
4. The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department upon application of any interested person adversely affected, including boards of county commissioners for the purposes of this subsection, under the contested case procedures of the Wyoming Administrative Procedure Act. 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 board;
5. Any person including the state of Wyoming aggrieved by any order issued by the board, 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 property or some part thereof is situated.
Refunds. The following shall apply:
1. 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. 39-14-507(a)(i). Any refund granted shall be subject to modification or revocation upon audit;
2. If a taxpayer has reason to believe that 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. 39-14-507(a)(i). Refunds of two thousand dollars ($2,000.00), or less may be applied to subsequent payments for 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;
3. 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.
Credits. The following shall apply:
1. Any 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;
2. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit without regard to the limitation period for requesting refunds;
3. If a taxpayer overpaid 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.
Redemption. There are no specific applicable provisions for redemption for this article.
Escrow. The following shall apply:
1. 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;
2. 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;
3. This provision does not enlarge or curtail the ability of a taxpayer to appeal any department of revenue decision as otherwise provided for under this act.

History. Laws 1998, ch. 5, § 1; 2009, ch. 150, § 1; 2015 ch. 12, § 1, effective July 1, 2015.

The 2009 amendment rewrote (c)(i), which read: “If any person pays any tax, or portion thereof, found to have been erroneous or illegal, the board of county commissioners shall direct the county treasurer to refund the erroneous or illegal payment to the taxpayer. When an increase in the value of any product is subject to the approval of any agency of the United States of America or the state of Wyoming, or of any court, the increased value shall be subject to property taxation. In the event the increase in value is disapproved, either in whole or in part, then the amount of tax which has been paid on the disapproved part of the value shall be considered excess tax. Within one (1) year following the final determination of value, any person who has paid any such excess tax may apply for a refund, and the board of county commissioners shall refund the amount of excess tax paid”; substituted “by submitting an amended return within three (3) years from the date the production should have been reported pursuant to W.S. 39-14-507(a)(i)” for “on forms it prescribes prior to the end of the fifth calendar year following the calendar year which included the month for which overpayment was made” in the first sentence of (c)(ii); added (c)(iii) and made a related change; and deleted “period” following “scope of the audit” in (d)(ii).

The 2015 amendment, effective July 1, 2015, in (f)(ii), substituted “department” for “state treasurer” twice.

Amounts paid under protest. —

§ 39-14-510. Statute of limitations.

Except as otherwise provided in this article, there is no general statute of limitations for this article.

History. Laws 1998, ch. 5, § 1.

§ 39-14-511. Distribution.

The taxes imposed by W.S. 39-14-504 shall be deposited into the severance tax distribution account.
Repealed by Laws 2002, Sp. Sess., ch. 62, § 2.
All payments received pursuant to W.S. 39-14-507(b)(iii) shall be transferred to an account. The monies in this account shall be invested or deposited in accordance with W.S. 9-4-714 through 9-4-831 , and any interest earned shall be credited to the general fund. The revenue under W.S. 39-14-507(b)(iii) shall be distributed in accordance with subsections (a) and (b) of this section, subject to the following:
1. Revenues earned during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes;
2. Revenues which are earned and received during the first three (3) calendar quarters of the fiscal year shall be distributed within the first fifteen (15) days of October, January and April. For the last quarter of each fiscal year, revenues earned or received shall be distributed not later than June 30. In computing distributions for the last quarter, the state treasurer shall use the most recent consensus revenue estimating group estimates to the extent that earnings cannot be determined by June 30. Not later than September 15, the state treasurer shall compute the actual earnings for the last quarter of the preceding fiscal year and make adjustments to the October distributions in an amount equal to the difference between revenues earned and actual distributions for the preceding fiscal year.
Repealed by Laws 2016, ch. 16, § 2.

History. Laws 1998, ch. 5, § 1; ch. 48, § 1; 1999, ch. 121, § 1; 2000, ch. 97, § 2; 2001, ch. 209, § 2(b); 2002 Sp. Sess., ch. 62, §§ 1, 2; 2005, ch. 231, § 1; 2008, ch. 113, § 2; 2016 ch. 16, §§ 1, 2, effective July 1, 2016; 2020 ch. 120, § 1, effective July 1, 2020.

The 2005 amendment, effective July 1, 2005, deleted “of the trust and agency fund” at the end of the first sentence in (c).

The 2008 amendment, effective July 1, 2008, substituted “W.S. 9-4-714 ” for “W.S. 9-4-701 ” in the introductory language of (c).

The 2016 amendments. — The first 2016 amendment, by ch. 16 § 1, effective July 1, 2016, deleted “and except as otherwise provided by law for fiscal year 1994” in (c).

The second 2016 amendment, by ch. 16 § 2, effective July 1, 2016, repealed former (d), which read: “For the period commencing after January 1, 1995, and ending before March 31, 2003, the taxes collected pursuant to W.S. 39-14-505(b) shall be deposited into the severance tax distribution account.”

The 2020 amendment, effective July 1, 2020, in (a) deleted the first sentence, which read “As provided by W.S. 39-14-504 (a), the total severance tax rate for uranium shall be four percent (4%)” and substituted “W.S. 39-14-504 ” for “W.S. 39-14-504(a).”

Editor's notes. —

Laws 1998, ch. 48, § 1, amended subsection (y) of W.S. 39-6-302, which was repealed by Laws 1998, ch. 5, § 4. The amendment to § 39-6-302(y) by ch. 51 was subsequently incorporated into this section, as enacted by Laws 1998, ch. 5, § 1.

Conflicting legislation. —

Article 6. Sand and Gravel

§ 39-14-601. Definitions.

As used in this article:
1. “Arm’s-length market or sales price” means the transaction price determined in connection with a bona fide arm’s length sale;
2. “Bona fide arm’s-length sale” means a transaction in cash or terms equivalent to cash for specified property rights after reasonable exposure in a competitive market between a willing, well informed and prudent buyer and seller with adverse economic interests and assuming neither party is acting under undue compulsion or duress;
3. “Department review” means, but is not limited to, corrections of clerical errors or reconciliations of tax reports with reports required by other state or federal agencies;
4. “Mine product valuation amendment” means a valuation adjustment determination made by the department including special directives;
5. “Mining or production” means drilling, blasting, loading, roadwork, overburden removal, pre-mouth of the mine reclamation, transportation from the point of severance to the mouth of the mine, and maintenance of facilities and equipment directly relating to any of the functions stated in this paragraph;
6. “Mouth of the mine” means the point at which a mineral is brought to the surface of the ground and is taken out of the pit, shaft or portal. For a surface mine, this point shall be the top of the ramp where the road or conveying system leaves the pit. For an in situ mine, the point shall be the wellhead;
7. “Processing” means crushing, sizing, milling, washing, drying, refining, upgrading, beneficiation, sampling, testing, treating, heating, separating, tailings or reject material disposal, compressing, storing, loading for shipment, transportation from the mouth of the mine to the loadout, transportation to market to the extent included in the price and provided by the producer, processing plant site and post-mouth of mine reclamation, maintenance of facilities and equipment relating to any of the functions stated in this paragraph, and any other function after severance that changes the physical or chemical characteristics or enhances the marketability of the mineral;
8. “Purchaser” means the first purchaser who acquires the produced valuable sand or gravel deposit from the taxpayer for value;
9. “Severance tax” means an excise tax imposed on the present and continuing privilege of removing, extracting, severing or producing any mineral in this state;
10. Beginning January 1, 1989, “taxable value” means one hundred percent (100%) of the fair market value of the gross product of minerals and mine products;
11. “Unreported production” means production volume for which no tax report was filed for the reporting period by the taxpayer or his agent;
12. “Value of the gross product” means fair market value as prescribed by W.S. 39-11-101(a)(vi), less any deductions and exemption allowed by Wyoming law or rules.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1; ch. 59, § 1.

Cited in

BP America Prod. Co. v. Department of Revenue, 2006 WY 27, 130 P.3d 438, 2006 Wyo. LEXIS 29 (Wyo. Mar. 14, 2006).

§ 39-14-602. Administration; confidentiality.

The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation.
The department shall annually value the gross product for the preceding calendar year, in appropriate unit measures of all mines and mining claims from which valuable deposits are produced.
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 in which the property is located, to be entered upon the assessment rolls of the county.
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.
As used in this section, 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. 39-14-607(a) and related provision.
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:
1. 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;
2. 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;
3. Information is admissible in court or administrative proceedings related to mineral taxes or government royalties.
Any person receiving information pursuant to paragraph (f)(ii) of this section shall sign an agreement with the department to keep the information confidential.
Units of production reported by the taxpayer and the taxpayer’s taxable value are not confidential and may be released without qualification.
Any person who negligently violates subsections (d) through (h) of this section 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 subsections (d) through (h) of this section 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.
Repealed by Laws 2000, ch. 68, § 1.

History. Laws 1998, ch. 5, § 1; 2000, ch. 68, § 1.

Editor's notes. —

There is no subsection (i) in this section as it appears on the printed act.

Reporting of oil production should be done at wellhead. —

Cited in

Exxon Corp. v. Board of County Comm'rs, 987 P.2d 158, 1999 Wyo. LEXIS 141 (Wyo. 1999).

§ 39-14-603. Imposition.

Taxable event. The following shall apply:
1. There is levied a severance tax on the value of the gross product for the privilege of severing or extracting sand and gravel in the state. The severance tax imposed by this article may be in addition to other taxes, including but not limited to the ad valorem taxes imposed by W.S. 39-13-104 .
Basis of tax (valuation). The following shall apply:
1. Sand and gravel shall be valued for taxation as provided in this subsection. For purposes of this subsection, the term “sand and gravel” includes aggregates used in construction. Based upon the information received or procured pursuant to W.S. 39-14-607(a)(i) or 39-14-608(a)(i), the department shall annually value the gross product for the preceding calendar year, in appropriate unit measures of all mines and mining claims from which valuable deposits are produced, at the fair market value of the product at the mouth of the pit or quarry where produced, after the mining or production process is completed;
2. In the event the sand and gravel are sold at the mouth of the pit or quarry without further movement or processing, the fair market value shall be the price established by bona fide arms-length sale less exempt royalty;
3. In the event the sand and gravel are not sold at the mouth of the pit or quarry by a bona fide arms-length sale, or, except as otherwise provided, if the product of the pit or quarry is used without sale, the department shall determine the fair market value of sand and gravel in accordance with paragraph (iv) or (v) of this subsection;
4. For sand and gravel sold away from the mouth of the mine pursuant to a bona fide arms-length sale the department shall calculate the fair market value by multiplying the sales value of the sand and gravel less exempt royalties by twenty-five hundredths (0.25);
5. For sand and gravel used without sale or not sold pursuant to a bona fide arms-length agreement the fair market value shall be the fair market value of sand and gravel which is comparable in quality, quantity, terms and conditions under which the sand and gravel is being used or sold;
6. The value of the gross product shall be the fair market value of the product at the mouth of the mine where produced, after the mining or production process is completed;
7. Except as otherwise provided, the mining or production process is deemed completed when the mineral product reaches the mouth of the mine. In no event shall the value of the mineral product include any processing functions or operations regardless of where the processing is performed;
8. Except as otherwise provided, if the product as provided in paragraph (vii) of this subsection is sold at the mouth of the mine, the fair market value shall be deemed to be the price established by bona fide arms-length sale.
Taxpayer. The following shall apply:
1. In the case of the gross product of all mines and mining claims produced under lease, the lessor is liable for the of ad valorem taxes on the product removed only to the extent of the lessor’s retained interest under the lease, whether royalty or otherwise, and the lessee or his assignee is liable for all other property taxes due on production under the lease;
2. Any taxpayer paying the taxes imposed by this article on any valuable deposit may deduct the severance taxes paid from any amounts due or to become due to the interest owners of such valuable deposit in proportion to the interest ownership;
3. Any person extracting valuable products subject to this article and any person owning an interest in the valuable products to the extent of their interest ownership are liable for the payment of the severance taxes imposed by this article together with any penalties and interest.

History. Laws 1998, ch. 5, § 1; 1999, ch. 10, § 1.

Editor's notes. —

There is no paragraph (a)(ii) in this section as it appears in the printed acts.

§ 39-14-604. Tax rate.

The total severance tax rate for sand and gravel shall be two percent (2%). The tax shall be distributed as provided in W.S. 39-14-611 .

History. Laws 1998, ch. 5, § 1.

§ 39-14-605. Exemptions.

There are no specific applicable provisions for exemptions for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-14-606. Licenses; permits.

There are no specific applicable provisions for licenses and permits for this chapter.

History. Laws 1998, ch. 5, § 1.

§ 39-14-607. Compliance; collection procedures.

Returns and reports. The following shall apply:
1. Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-602(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;
2. All information and reports shall be notarized and signed by a person who has legal authority to bind the taxpayer;
3. 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;
4. Except as provided in paragraph (v) of this subsection, each taxpayer liable for severance taxes under W.S. 39-14-603 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;
5. 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 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;
6. 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.
Payment. The following shall apply:
1. 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;
2. Ad valorem taxes provided by this act are due and payable:
  1. 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;
  2. 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 .
3. Except as provided in paragraph (iv) of this subsection, each taxpayer liable for a severance tax under W.S. 39-14-603(a) 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 article. 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;
4. 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.
Timelines. Except as specifically provided, there are no general applicable provisions for timelines for this article.

History. Laws 1998, ch. 5, § 1; 2020 ch. 142, § 2, effective March 24, 2020.

Laws 2020, ch. 142, § 5, makes the act effective immediately upon completion of all acts necessary for a bill to become law as provided by art. 4, § 8, Wyo. Const. Approved March 24, 2020.

Statute not to be applied retroactively. —

§ 39-14-608. Enforcement.

General. The following shall apply:
1. If the statement provided by W.S. 39-14-607(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided by W.S. 39-14-607(a)(i) to determine the fair market value of the property provided by W.S. 39-14-602(a);
2. When a taxpayer producing valuable deposits fails to pay the taxes imposed by this article when due, the purchaser of the produced valuable deposit shall withhold and remit to the department the taxpayer’s subsequently accruing taxes on the produced valuable deposit acquired by the purchaser. This provision is subject to the following conditions:
  1. The department shall notify the purchaser and taxpayer in writing on or before the first day of the production month for which subsequent taxes are due that the purchaser shall begin remitting taxes to the department as provided in W.S. 39-14-607(b)(iii);
  2. The department shall notify the purchaser in writing of the proper rates for calculating taxes due and the percentage of the produced valuable deposit subject to taxation by this article;
  3. The amount of tax paid by a purchaser to the department, as required by this subsection, shall offset and satisfy all claims for payments for the purchase of produced valuable deposits to the extent of the tax payment;
  4. This paragraph shall not apply under circumstances where the purchaser is required to continue payments due to legal proceedings;
  5. This paragraph shall not apply until after the purchaser has been notified in writing that subsequent accruing taxes will be payable by the purchaser.
3. Severance taxes due together with interest, penalties and costs shall be collectible by the department by appropriate judicial proceedings.
Audits. The following shall apply:
1. The department may employ examiners and obtain other technical services, to investigate and examine the books and records of any person paying taxes imposed under W.S. 39-13-101 through 39-13-111 . The department shall notify the county assessor of any change in valuation as determined by audits, examinations or investigations establishing:
  1. Taxable volumes or values were not accurately reported;
  2. Clerical errors were made in determining taxable volumes or values;
  3. Taxable volumes or values for the year that production occurred were not calculated in compliance with Wyoming statutes or rules governing the determinations; or
  4. Additional payment for production was received and not reported whether such payment was received in the year of production or in subsequent years.
2. Repealed by Laws 2012, ch. 84, § 102.
3. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to certify mine product valuation amendments to the county assessor of the county in which the property is located, to be entered upon the assessment rolls of the county and taxes computed and collected thereon subject to appeal under W.S. 39-14-609(b)(ii), provided that the return is filed within three (3) years from the date the production should have been reported pursuant to W.S. 39-14-607(a)(i), and that the audit or review commenced within the time period as required by paragraph (vii) of this subsection. Commencement of an audit, completion of an audit, and final audit findings and final determination by the department being issued to the taxpayer shall not preclude the taxpayer from filing amended returns within the time period specified herein, and the amended return may be audited within the time period stated in paragraph (vii) of this subsection;
4. The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to assess deficient severance tax payments, interest and penalty, if any, for the same periods governing mine product valuation amendments pursuant to paragraphs (ii) and (iii) of this subsection;
5. All audits or department reviews, as applicable, pursuant to paragraphs (ii), (iii) and (iv) of this subsection are subject to the following conditions:
  1. Audits are commenced when the taxpayer receives written notice of the intended action;
  2. Prior to entering the premises of a taxpayer or third party, the taxpayer or third party shall be provided at least fourteen (14) days written notice;
  3. Audits are completed when the final findings are issued to the taxpayer by the department of audit;
  4. Unless otherwise agreed to in writing, audits shall be completed and the final audit findings issued to the taxpayer not later than the end of the month two (2) years after the audit is commenced and not sooner than one (1) year following the reporting date for ad valorem taxes;
  5. Any assessment or levy, including the assessment of a penalty and interest, if any, resulting from final audit findings or department review shall be issued within one (1) year following the completion of the audit or review;
  6. Upon receipt of department review findings, the taxpayer shall have sixty (60) days in which to submit a response.
6. Where there is evidence of gross negligence by the taxpayer in reporting and valuing production, an audit may examine prior years and issue assessments where gross negligence occurred. This section shall not apply to mine product valuation amendments to add the value of unreported production;
7. Audits provided by this article shall commence within three (3) years and six (6) months immediately following the reporting date for ad valorem taxes and taxpayers shall keep accurate books and records of all production subject to taxes imposed by this article and determinations of taxable value as prescribed by W.S. 39-14-603(b) for a period of seven (7) years and make them available to department examiners for audit purposes. Amended returns filed with the department during the conduct of an audit prior to the issuance of the final audit findings may be made available by the taxpayer to the audit examiners. If the examination discloses evidence of gross negligence by the taxpayer in reporting and paying the tax, the department may examine all pertinent records for any reporting period without regard to the limitations set forth in paragraphs (vii) and (viii) of this subsection;
8. In order to examine relevant books or records of a taxpayer subject to a tax imposed by this article or to secure any information related to enforcement of this article, authorized representatives of the department may at any time during normal business hours enter premises of a taxpayer liable for a tax imposed by this article or the premises of any third party having information regarding that taxpayer’s liability. Prior to entering the premises of a taxpayer or third party, the department shall provide fourteen (14) days written notice to the taxpayer and third party;
9. The state may employ auditors and obtain other technical assistance necessary to determine if the tax imposed by this article has been properly reported and paid.
Interest. The following shall apply:
1. The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating interest regarding severance tax, the department shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due. The board of county commissioners shall be bound by any decision made by the department of revenue in the course of an audit conducted under subsection (b) of this section concerning the time period during which interest shall accrue and be due and payable;
2. Taxes are delinquent pursuant to paragraphs (iii) and (iv) of this subsection when a taxpayer or his agent knew or reasonably should have known that the total tax liability was not paid when due;
3. Except for any delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-607(b)(ii) is delinquent after the day on which it is payable and shall bear interest at eighteen percent (18%) per annum. Effective January 15, 2015, for delinquent taxes determined to be due and owing as a result of an audit conducted under subsection (b) of this section, the balance of any ad valorem tax not paid as provided by W.S. 39-14-607(b) shall be delinquent following the day on which it is payable and shall bear interest at the ra