39-17-109. Taxpayer remedies.

(a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this article.

(b) Appeals. The following shall apply:

(i) Any person aggrieved by any final administrative decision of the department concerning the assessment of fuel taxes 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 of equalization by filing with the board a notice of appeal specifying the grounds for the appeal;

(ii) The department shall, in 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;

(iii) Any person, including the department, aggrieved by any order issued by the state board of equalization may appeal the decision of the board to the first judicial district court in Laramie county;

(iv) Except as otherwise provided in this section, no person aggrieved by the payment of taxes or any penalty or interest imposed by this article shall appeal a decision of the state board until all applicable taxes, penalties and interest have been paid.

(c) Refunds. The following shall apply:

(i) Repealed by Laws 1998, ch. 51, § 3.

(ii) Gasoline or gasohol purchased from a Wyoming licensed distributor or dealer by the University of Wyoming and community colleges and public schools located in Wyoming is subject to refund of the license tax. The record of purchases under this paragraph shall be submitted monthly by the purchaser on refund forms provided by or in a format required by the department, along with receipts detailing gallons purchased and license taxes paid. The refund form and receipts are invalid if not submitted to the department within one (1) year following date of purchase;

(iii) Repealed by Laws 1998, ch. 51, § 3.

(iv) On or before the last day of each month every distributor shall submit a statement to the department on forms furnished by or in a format required by the department for the preceding calendar month for the purpose of obtaining a refund from the department for taxes paid pursuant to W.S. 39-17-107(a)(i);

(v) Any person exporting gasoline from Wyoming for which the license tax has been paid is subject to a refund of the license tax paid. The refund request shall be submitted on or before the last day of the month on forms provided by or in a format required by the department. The refund request is invalid if not submitted within one (1) year of the date of purchase;

(vi) Gasoline purchased for agricultural purposes as defined in W.S. 39-17-101(a)(i) is qualified for a refund of the license tax imposed under W.S. 39-17-104(a)(i) and (ii) as declared by the applicant. Any person claiming a refund of the agricultural gas tax for which the license tax has been paid shall submit a record of purchases and shall specify the percentage of such purchases qualifying for the refund on a form provided by or in a format required by the department, along with receipts detailing the bulk gallons purchased and license taxes paid. The department shall establish by rule a form or the format for applying for the refund under this subsection. The refund form and receipts shall be invalid if not submitted to the department within eighteen (18) months following the date of purchase. Not to exceed sixty (60) days following submission of the information required by this paragraph, the department shall issue a refund of the qualified gasoline license tax.

(d) Credits. The following shall apply:

(i) Repealed by Laws 2012, ch. 105, § 1.

(ii) Repealed by Laws 2012, ch. 105, § 1.

(iii) Repealed by Laws 2012, ch. 105, § 1.

(iv) Repealed by Laws 2012, ch. 105, § 1.

(v) Repealed by Laws 2012, ch. 105, § 1.

(vi) Repealed by Laws 2012, ch. 105, § 1.

(e) Redemption. There are no specific applicable provisions for redemption for this article.

(f) Escrow. There are no specific applicable provisions for escrow for this article.