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Wyoming Statutes — Title 39 (Taxation and Revenue)
461 sections.
Chapter 1 — GENERAL PROVISIONS20 sections
Article 1 — DEFINITIONS; TAXABLE PROPERTY
Article 3 — STATE ADMINISTRATIVE PROVISIONS
- 39-1-301 Repealed By Laws 1998, ch Repealed 1998
- 39-1-302 Repealed By Laws 1998, ch Repealed 1998
- 39-1-303 Repealed By Laws 1998, ch Repealed 1998
- 39-1-304 Repealed By Laws 1998, ch Repealed 1998
- 39-1-305 Repealed By Laws 1998, ch Repealed 1998
- 39-1-306 Repealed By Laws 1998, ch Repealed 1998
- 39-1-307 Repealed By Laws 1998, ch Repealed 1998
- 39-1-308 Repealed By Laws 1998, ch Repealed 1998
- 39-1-309 Repealed By Laws 1998, ch Repealed 1998
- 39-1-310 Repealed By Laws 1998, ch Repealed 1998
- 39-1-311 Repealed By Laws 1998, ch Repealed 1998
Article 4 — CALCULATION OF MINERAL TAXES
Chapter 2 — ASSESSMENT28 sections
Article 2 — STATE ASSESSMENTS
- 39-2-201 Repealed By Laws 1998, ch Repealed 1998
- 39-2-202 Repealed By Laws 1998, ch Repealed 1998
- 39-2-203 Repealed By Laws 1985, ch Repealed 1985
- 39-2-204 Repealed By Laws 1985, ch Repealed 1985
- 39-2-205 Repealed By Laws 1985, ch Repealed 1985
- 39-2-206 Repealed By Laws 1991, ch Repealed 1991
- 39-2-207 Repealed By Laws 1998, ch Repealed 1998
- 39-2-208 Repealed By Laws 1998, ch Repealed 1998
- 39-2-209 Repealed By Laws 1998, ch Repealed 1998
- 39-2-210 Repealed By Laws 1998, ch Repealed 1998
- 39-2-211 Repealed By Laws 1998, ch Repealed 1998
- 39-2-212 Repealed By Laws 1998, ch Repealed 1998
- 39-2-213 Repealed By Laws 1998, ch Repealed 1998
- 39-2-214 Repealed By Laws 1998, ch Repealed 1998
Article 3 — COUNTY ASSESSMENTS
Chapter 3 — COLLECTION14 sections
Article 4 — PROPERTY TAX RELIEF
Chapter 4 — FISCAL PROVISIONS3 sections
Article 4 — PROPERTY TAX RELIEF
Chapter 5 — GENERAL OFFENSES AND PENALTIES1 section
Article 4 — PROPERTY TAX RELIEF
Chapter 6 — SPECIFIC TAXES108 sections
Article 1 — CIGARETTE TAXES
- 39-6-101 Repealed By Laws 1998, ch Repealed 1998
- 39-6-102 Repealed By Laws 1998, ch Repealed 1998
- 39-6-103 Repealed By Laws 1998, ch Repealed 1998
- 39-6-104 Repealed By Laws 1998, ch Repealed 1998
- 39-6-105 Repealed By Laws 1998, ch Repealed 1998
- 39-6-106 Repealed By Laws 1998, ch Repealed 1998
- 39-6-107 Repealed By Laws 1998, ch Repealed 1998
- 39-6-108 Repealed By Laws 1998, ch Repealed 1998
- 39-6-109 Repealed By Laws 1998, ch Repealed 1998
- 39-6-110 Repealed By Laws 1998, ch Repealed 1998
Article 2 — GASOLINE TAXES
- 39-6-201 Repealed By Laws 1998, ch Repealed 1998
- 39-6-202 Repealed By Laws 1998, ch Repealed 1998
- 39-6-203 Repealed By Laws 1998, ch Repealed 1998
- 39-6-204 Repealed By Laws 1998, ch Repealed 1998
- 39-6-205 Repealed By Laws 1998, ch Repealed 1998
- 39-6-206 Repealed By Laws 1998, ch Repealed 1998
- 39-6-207 Repealed By Laws 1998, ch Repealed 1998
- 39-6-208 Repealed By Laws 1998, ch Repealed 1998
- 39-6-209 Repealed By Laws 1998, ch Repealed 1998
- 39-6-210 Repealed By Laws 1998, ch Repealed 1998
- 39-6-211 Repealed By Laws 1998, ch Repealed 1998
- 39-6-212 Repealed By Laws 1994, ch Repealed 1994
- 39-6-213 Repealed By Laws 1998, ch Repealed 1998
- 39-6-214 Repealed By Laws 1998, ch Repealed 1998
- 39-6-215 Repealed By Laws 1998, ch Repealed 1998
- 39-6-216 Repealed By Laws 1998, ch Repealed 1998
Article 3 — MINE PRODUCTS TAXES
- 39-6-301 Repealed By Laws 1998, ch Repealed 1998
- 39-6-302 Repealed By Laws 1998, ch Repealed 1998
- 39-6-303 Repealed By Laws 1996, ch Repealed 1996
- 39-6-304 Repealed By Laws 1998, ch Repealed 1998
- 39-6-305 Repealed By Laws 1998, ch Repealed 1998
- 39-6-306 Repealed By Laws 1996, ch Repealed 1996
- 39-6-307 Repealed By Laws 1998, ch Repealed 1998
- 39-6-308 Repealed By Laws 1998, ch Repealed 1998
- 39-6-309 Repealed By Laws 1998, ch Repealed 1998
- 39-6-310 Repealed By Laws 1998, ch Repealed 1998
Article 4 — SALES TAX
- 39-6-401 Repealed By Laws 1998, ch Repealed 1998
- 39-6-402 Repealed By Laws 1998, ch Repealed 1998
- 39-6-403 Repealed By Laws 1998, ch Repealed 1998
- 39-6-404 Repealed By Laws 1998, ch Repealed 1998
- 39-6-405 Repealed By Laws 1998, ch Repealed 1998
- 39-6-406 Repealed By Laws 1998, ch Repealed 1998
- 39-6-407 Repealed By Laws 1998, ch Repealed 1998
- 39-6-408 Repealed By Laws 1998, ch Repealed 1998
- 39-6-409 Repealed By Laws 1998, ch Repealed 1998
- 39-6-410 Repealed By Laws 1998, ch Repealed 1998
- 39-6-411 Repealed By Laws 1998, ch Repealed 1998
- 39-6-412 Repealed By Laws 1998, ch Repealed 1998
- 39-6-413 Repealed By Laws 1998, ch Repealed 1998
- 39-6-414 Repealed By Laws 1998, ch Repealed 1998
- 39-6-415 Repealed By Laws 1998, ch Repealed 1998
- 39-6-416 Repealed By Laws 1998, ch Repealed 1998
- 39-6-417 Repealed By Laws 1998, ch Repealed 1998
- 39-6-418 Repealed By Laws 1998, ch Repealed 1998
Article 5 — USE TAX
- 39-6-501 Repealed By Laws 1998, ch Repealed 1998
- 39-6-502 Repealed By Laws 1998, ch Repealed 1998
- 39-6-503 Repealed By Laws 1998, ch Repealed 1998
- 39-6-504 Repealed By Laws 1998, ch Repealed 1998
- 39-6-505 Repealed By Laws 1998, ch Repealed 1998
- 39-6-506 Repealed By Laws 1998, ch Repealed 1998
- 39-6-507 Repealed By Laws 1998, ch Repealed 1998
- 39-6-508 Repealed By Laws 1998, ch Repealed 1998
- 39-6-509 Repealed By Laws 1998, ch Repealed 1998
- 39-6-510 Repealed By Laws 1998, ch Repealed 1998
- 39-6-511 Repealed By Laws 1998, ch Repealed 1998
- 39-6-512 Repealed By Laws 1998, ch Repealed 1998
- 39-6-513 Repealed By Laws 1998, ch Repealed 1998
- 39-6-514 Repealed By Laws 1998, ch Repealed 1998
- 39-6-515 Repealed By Laws 1998, ch Repealed 1998
- 39-6-516 Repealed By Laws 1998, ch Repealed 1998
- 39-6-517 Repealed By Laws 1998, ch Repealed 1998
- 39-6-518 Repealed By Laws 1998, ch Repealed 1998
Article 6 — PAYMENT OF SALES AND USE
Article 7 — TAX REFUND TO ELDERLY AND DISABLED
Article 8 — INHERITANCE TAXES
- 39-6-801 Repealed by Laws 1982, ch Repealed 1982
- 39-6-802 Repealed by Laws 1982, ch Repealed 1982
- 39-6-803 Repealed by Laws 1982, ch Repealed 1982
- 39-6-804 Repealed by Laws 1982, ch Repealed 1982
- 39-6-805 Repealed by Laws 1982, ch Repealed 1982
- 39-6-806 Repealed by Laws 1982, ch Repealed 1982
- 39-6-807 Repealed by Laws 1982, ch Repealed 1982
- 39-6-808 Repealed By Laws 1998, ch Repealed 1998
- 39-6-809 Repealed By Laws 1998, ch Repealed 1998
- 39-6-810 Repealed By Laws 1998, ch Repealed 1998
- 39-6-811 Repealed By Laws 1998, ch Repealed 1998
- 39-6-812 Repealed By Laws 1998, ch Repealed 1998
- 39-6-813 Repealed By Laws 1998, ch Repealed 1998
Article 9 — SPECIAL FUEL TAXES
- 39-6-901 Repealed By Laws 1998, ch Repealed 1998
- 39-6-902 Repealed By Laws 1998, ch Repealed 1998
- 39-6-903 Repealed By Laws 1998, ch Repealed 1998
- 39-6-904 Repealed By Laws 1998, ch Repealed 1998
- 39-6-905 Repealed By Laws 1998, ch Repealed 1998
- 39-6-906 Repealed By Laws 1998, ch Repealed 1998
- 39-6-907 Repealed By Laws 1998, ch Repealed 1998
- 39-6-908 Repealed By Laws 1998, ch Repealed 1998
- 39-6-909 Repealed By Laws 1998, ch Repealed 1998
- 39-6-910 Repealed By Laws 1998, ch Repealed 1998
- 39-6-911 Repealed By Laws 1998, ch Repealed 1998
- 39-6-912 Repealed By Laws 1998, ch Repealed 1998
- 39-6-913 Repealed By Laws 1998, ch Repealed 1998
- 39-6-914 Repealed By Laws 1998, ch Repealed 1998
Article 10 — TAXPAYER REVENUE ACCOUNTS
Article 11 — COMMUNITY COLLEGE PROPERTY TAX
Chapter 7 — INCOME TAXES1 section
Article 11 — COMMUNITY COLLEGE PROPERTY TAX
Chapter 11 — ADMINISTRATION12 sections
Article 11 — COMMUNITY COLLEGE PROPERTY TAX
Chapter 12 — INCOME TAX1 section
Article 11 — COMMUNITY COLLEGE PROPERTY TAX
Chapter 13 — AD VALOREM TAXATION13 sections
Article 11 — COMMUNITY COLLEGE PROPERTY TAX
Chapter 14 — MINE PRODUCT TAXES80 sections
Article 6 — SAND AND GRAVEL
Article 7 — OTHER VALUABLE DEPOSITS
Article 8 — SEVERANCE TAX DISTRIBUTIONS
Chapter 15 — SALES AND USE TAX48 sections
Article 1 — STATE SALES AND USE TAX
Article 2 — LOCAL SALES AND USE TAX
Article 4 — UNIFORM SALES AND USE TAX ADMINISTRATION ACT
Article 5 — SALES FROM REMOTE SELLERS
Article 6 — LOCAL GOVERNMENT DISTRIBUTIONS
Chapter 16 — USE TAX33 sections
Article 1 — STATE USE TAX
- 39-16-101 Repealed by Laws 2026, ch Repealed 2026
- 39-16-102 Repealed by Laws 2026, ch Repealed 2026
- 39-16-103 Repealed by Laws 2026, ch Repealed 2026
- 39-16-104 Repealed by Laws 2026, ch Repealed 2026
- 39-16-105 Repealed by Laws 2026, ch Repealed 2026
- 39-16-106 Repealed by Laws 2026, ch Repealed 2026
- 39-16-107 Repealed by Laws 2026, ch Repealed 2026
- 39-16-108 Repealed by Laws 2026, ch Repealed 2026
- 39-16-109 Repealed by Laws 2026, ch Repealed 2026
- 39-16-110 Repealed by Laws 2026, ch Repealed 2026
- 39-16-111 Repealed by Laws 2026, ch Repealed 2026
Article 2 — LOCAL USE TAX
- 39-16-201 Repealed by Laws 2026, ch Repealed 2026
- 39-16-202 Repealed by Laws 2026, ch Repealed 2026
- 39-16-203 Repealed by Laws 2026, ch Repealed 2026
- 39-16-204 Repealed by Laws 2026, ch Repealed 2026
- 39-16-205 Repealed by Laws 2026, ch Repealed 2026
- 39-16-206 Repealed by Laws 2026, ch Repealed 2026
- 39-16-207 Repealed by Laws 2026, ch Repealed 2026
- 39-16-208 Repealed by Laws 2026, ch Repealed 2026
- 39-16-209 Repealed by Laws 2026, ch Repealed 2026
- 39-16-210 Repealed by Laws 2026, ch Repealed 2026
- 39-16-211 Repealed by Laws 2026, ch Repealed 2026
Article 3 — CONTRACTORS
- 39-16-301 Repealed by Laws 2026, ch Repealed 2026
- 39-16-302 Repealed by Laws 2026, ch Repealed 2026
- 39-16-303 Repealed by Laws 2026, ch Repealed 2026
- 39-16-304 Repealed by Laws 2026, ch Repealed 2026
- 39-16-305 Repealed by Laws 2026, ch Repealed 2026
- 39-16-306 Repealed by Laws 2026, ch Repealed 2026
- 39-16-307 Repealed by Laws 2026, ch Repealed 2026
- 39-16-308 Repealed by Laws 2026, ch Repealed 2026
- 39-16-309 Repealed by Laws 2026, ch Repealed 2026
- 39-16-310 Repealed by Laws 2026, ch Repealed 2026
- 39-16-311 Repealed by Laws 2026, ch Repealed 2026
Chapter 17 — FUEL TAX33 sections
Article 2 — DIESEL FUEL TAXES
Article 3 — ALTERNATIVE FUEL TAXES
Chapter 18 — CIGARETTE TAXES11 sections
Article 3 — ALTERNATIVE FUEL TAXES
Chapter 19 — INHERITANCE TAXES11 sections
Article 3 — ALTERNATIVE FUEL TAXES
Chapter 20 — TAX ON RAILROADS11 sections
Article 3 — ALTERNATIVE FUEL TAXES
- 39-20-101 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
- 39-20-102 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
- 39-20-103 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
- 39-20-104 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
- 39-20-105 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
- 39-20-106 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
- 39-20-107 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
- 39-20-108 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
- 39-20-109 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
- 39-20-110 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
- 39-20-111 Repealed By Laws 2004, Chapter 5, § 1 Repealed 2004
Chapter 21 — EXCISE TAX ON COMMERCIAL TRANSPORTATION OF COAL11 sections
Article 3 — ALTERNATIVE FUEL TAXES
- 39-21-101 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
- 39-21-102 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
- 39-21-103 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
- 39-21-104 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
- 39-21-105 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
- 39-21-106 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
- 39-21-107 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
- 39-21-108 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
- 39-21-109 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
- 39-21-110 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
- 39-21-111 Repealed By Laws 2004, Chapter 1, § 1 Repealed 2004
Chapter 22 — TAX UPON PRODUCTION OF ELECTRICITY FROM WIND11 sections
Article 3 — ALTERNATIVE FUEL TAXES
Chapter 23 — TAX UPON PRODUCTION OF ELECTRICITY FROM NUCLEAR11 sections
Article 3 — ALTERNATIVE FUEL TAXES