W.S. § 39-15-107.2 — Voluntary disclosure

The department of revenue may enter into a voluntary disclosure
agreement with any person establishing sufficient contact with
this state to qualify the person as a vendor under this article.
Application for voluntary disclosure shall be made in a manner
and form as prescribed by the department of revenue and shall
include a report of transactions taxable under this article.
The report shall include a period of not more than the three (3)
previous years immediately preceding the agreement. Agreements
which include foreclosure to audit shall be cosigned by the
director of the department of audit or his designee. The
department of revenue shall not enter into a voluntary
disclosure agreement with any person currently engaged in an
audit or similar investigation by the department of audit or the
department of revenue. For good cause, the department of
revenue may waive penalties and interest applicable to any tax
liability under this article disclosed in a voluntary disclosure
agreement.