Installment payment agreements on tax assessments.

WORKING DRAFT
2008
STATE OF
WYOMING
08LSO-0106

SENATE FILE
NO.
SF0023

Installment payment agreements on tax assessments.

Sponsored by:
Joint Revenue Interim Committee

A BILL

for

AN ACT relating to
tax assessments;
prohibiting
tax assessments on the purchase of a motor vehicle from
being paid by
installment payment agreements;
and providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.
W.S. 39
‑
11
‑
102(a)
(i)(E)
is amended to read:

39
‑
11
‑
102.

Administration; confidentiality;
department of revenue.

(a)

Taxpayer rights. The following provisions shall apply to this act:

(i)

The department shall publish and make available a list of taxpayer rights in the area of state tax administration and collection, written in plain language, which includes the following rights:

(E)

Except tax assessment incurred by the purchase of a motor vehicle, a
right to enter into installment payment agreements on tax assessments for tax liabilities where repayment requirements are met and where payment in a lump sum would cause severe inconvenience to the taxpayer;

Section 2.
This act is effective July 1, 2008.

(END)

1
SF0023