W.S. § 39-19-107 — Compliance; collection procedures

(a) Returns, reports. The personal representative of an
estate, a portion of which constitutes Wyoming gross estate,
shall file with the department a duplicate of all federal estate
tax returns and notices required to be made to the federal
authorities and pay the Wyoming estate tax to the department.
If, subsequent to payment of the Wyoming estate tax it appears
that additional estate tax is due Wyoming or an overpayment has
been made, the department shall assess and collect the
additional tax due or authorize a refund of the overpayment to
the taxpayer.
(b) Payment. Returns shall be filed and Wyoming estate tax
paid at the time federal estate tax returns are required to be
filed and federal estate taxes paid under the laws of the United
States, including any extensions of time for filing or payment
granted by the federal authorities. If, subsequent to payment of
the Wyoming estate tax it appears that additional estate tax is
due Wyoming or an overpayment has been made, the department
shall assess and collect the additional tax due or authorize a
refund of the overpayment to the taxpayer. Any tax liability
under W.S. 39-19-101 through 39-19-111 becomes, from the time
the tax liability is due and payable, a debt of the taxpayer to
the state, to be recovered in an action on this title. The
attorney general may bring an action at the request of the
department in the name of the state to collect any tax liability
of any taxpayer under W.S. 39-19-101 through 39-19-111.
(c) Timelines. The following shall apply to timelines
under this chapter:
(i) Returns shall be filed and Wyoming estate tax
paid at the time federal estate tax returns are required to be
filed and federal estate taxes paid under the laws of the United
States, including any extensions of time for filing or payment
granted by the federal authorities;
(ii) Before a final decree of distribution is entered
the court shall be satisfied by presentation of receipts,
cancelled checks, certificates, closing letters and other proof
that all federal, state, county and municipal taxes legally
levied upon the property of the estate or due on account of the
estate or death of the decedent have been fully paid. All
documents presented to the court shall be filed with the clerk
to be preserved as a permanent part of the court file relating
to the estate. The court shall not discharge any personal
representative nor release his bond nor issue a decree of final
distribution of the estate until:
(A) A receipt from the inheritance tax
commissioner is filed showing no inheritance and estate tax due;
(B) All inheritance and estate taxes and
interest have been paid; or
(C) The court finds that no inheritance tax or
estate tax is chargeable against the estate and excuses the
filing of a receipt.