W.S. § 39-17-304 — Taxation rate

(a) Except as otherwise provided by this section and W.S.
39-17-305, the total tax on alternative fuel used to propel a
motor vehicle shall be twenty-four cents ($.24) per gallon. The
gasoline gallon equivalent (GGE) shall be used for compressed
natural gas or liquid petroleum gas. The diesel gallon
equivalent (DGE) shall be used for liquefied natural gas or
renewable diesel. The rate shall be imposed as follows:
(i) There is levied and shall be collected a license
tax of twenty-three cents ($.23) per gallon, gasoline gallon
equivalent or diesel gallon equivalent as appropriate on all
alternative fuel used, sold or distributed for sale or use in
this state to propel a motor vehicle except for those fuels
exempted under W.S. 39-17-305;
(ii) Notwithstanding paragraph (i) of this
subsection, alternative fuel sold for use in aircraft shall be
taxed at four cents ($.04) per gallon, gasoline gallon
equivalent or diesel gallon equivalent as appropriate except for
those fuels exempted under W.S. 39-17-305;
(iii) In addition to the tax collected pursuant to
paragraphs (i) and (ii) of this subsection, there is levied and
shall be collected a license tax of one cent ($.01) per gallon,
gasoline gallon equivalent or diesel gallon equivalent as
appropriate on all alternative fuel used, sold or distributed
for sale or use in this state to propel a motor vehicle except
for those fuels exempted under W.S. 39-17-305(a);
(iv) Notwithstanding paragraphs (i) through (iii) of
this subsection, there is levied and shall be collected a
license tax of three and one-half cents ($.035) per kilowatt
hour on all electricity sold or dispensed for sale or use in
this state to propel a motor vehicle except for electricity
exempted under W.S. 39-17-305.