W.S. § 39-17-110 — Statute of limitations

(a) The refund form and receipts, as provided for in W.S.
39-17-109(c)(ii) are invalid if not submitted to the department
within one (1) year following date of purchase.
(b) The record and sales slip shall be preserved by each
refiner or distributor and each purchaser for three (3) years.