Wyoming Statutes — Title 39 (Taxation and Revenue)
W.S. § 39-18-111 — Distribution
(a) Fifteen percent (15%) of the taxes collected pursuant
to W.S.39-18-104(a) and (b) shall be distributed to incorporated
cities and towns and to boards of county commissioners in the
proportion the cigarette taxes derived from sales within each
incorporated city or town or county bears to total cigarette
taxes collected. The computation for the distribution shall be
made by the department according to the monthly returns filed by
the wholesalers. The remainder shall be deposited in the state
general fund.
(i) Repealed by Laws 2019, ch. 21, § 2.
(ii) Repealed by Laws 2019, ch. 21, § 2.
(iii) Repealed by Laws 2019, ch. 21, § 2.
(b) The revenue received from the taxes imposed by W.S.
39-18-104(c), (d), (g) and (h) shall be deposited in the general
fund.
(c) Repealed by Laws 2019, ch. 21, § 2.
Source: official text