Wyoming Statutes — Title 39 (Taxation and Revenue)
W.S. § 39-18-109
Taxpayer remedies
# (a)
Interpretation requests. There are no specific applicable provisions for interpretation requests for this chapter.
# (b)
Appeals. There are no specific applicable provisions for appeals for this chapter.
# (c)
Refunds. The department shall redeem any unused and uncancelled stamps presented by a wholesaler.
# (d)
Credits. Credit shall be given by the department for taxes paid on unsalable merchandise when the department is satisfied the merchandise has been returned to the manufacturer and when evidenced by a statement signed by the wholesaler and a manufacturer's representative certifying the number of packages returned.
# (e)
Redemption. There are no specific applicable provisions for redemption for this chapter.
# (f)
Escrow. There are no specific applicable provisions for escrow for this chapter.
Source: official source document (full Title 39 PDF)
In this chapter (11 sections)
- 39-18-101 · Definitions
- 39-18-102 · Administration; confidentiality
- 39-18-103 · Imposition
- 39-18-104 · Taxation rate
- 39-18-105 · Exemptions
- 39-18-106 · Licensing; permits
- 39-18-107 · Compliance; collection procedures
- 39-18-108 · Enforcement
- 39-18-109 · Taxpayer remedies
- 39-18-110 · Statute of limitations
- 39-18-111 · Distribution