W.S. § 39-18-102 — Administration; confidentiality

(a) The payment of the taxes required by this article
shall be evidenced by the affixing of stamps, imprints or
impressions on each package of cigarettes sold or distributed by
a licensed wholesaler. The department shall obtain suitable
stamps and sell them to licensed wholesalers for cash at a six
percent (6%) discount. The department may deposit cigarette tax
stamps in banks within Wyoming for disbursement to licensed
wholesalers pursuant to rules and regulations of the department.
The department shall keep accurate records of all stamps sold.
The department may authorize licensed wholesalers to use
department approved metering machines to affix imprints or
impressions in lieu of affixing stamps. The machine shall be
sealed by the department and used pursuant to rules and
regulations of the department. The department shall inspect and
read each metering machine at least once a month or may approve
and appoint a bank within Wyoming of the wholesaler's choice to
act as setting agent pursuant to rules and regulations of the
department. Meter settings shall be sold to licensed wholesalers
for cash at a six percent (6%) discount. Wholesalers purchasing
stamps, imprints or impressions with other than cash shall
furnish the department a bond of not less than ten thousand
dollars ($10,000.00) or such other amount as specified by the
department.
(b) The taxes imposed by W.S. 39-18-103(a)(iii) and (v)
shall be paid by the wholesaler. The wholesaler shall be
entitled to retain four percent (4%) of any tax collected under
W.S. 39-18-103(a)(iii) and (v).