Tax collections.

2015
STATE OF WYOMING
15LSO-0245
Numbered
2.1

HOUSE BILL

NO.
HB0169

Tax collections.

Sponsored by:
Representative(s) Barlow and Larsen and Senator(s) Von Flatern and Wasserburger

A BILL

for

AN ACT relating to mineral taxes; providing for monthly payment of ad valorem taxes as specified; providing applicability; providing rulemaking authority; and providing for an effective date.

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

Section 1
.

W.S.
39
‑
13
‑
107(b)(i)(D), 39
‑
13
‑
108(b)(i), 39
‑
13
‑
111 by creating a new subsection (c),
39
‑
14
‑
107(b)(ii) and
39
‑
14
‑
207(b)(ii
)
are amended to read:

39
‑
13
‑
107
.

Compliance; collection procedures.

(b)

The following provisions shall apply to the payment of taxes, distraint of property and deferral:

(i)

The following shall apply to the payment of taxes due:

(D)

Except as otherwise provided under chapter 14 of this title, t
axes provided by this act are due and payable at the office of the county treasurer of the county in which the taxes are levied. Fifty percent (50%) of the taxes are due on and after September 1 and payable on and after November 10 in each year and the remaining fifty percent (50%) of the taxes are due on and after March 1 and payable on and after May 10 of the succeeding calendar year except as hereafter provided. If the entire tax is paid on or before December 31, no interest or penalty is chargeable;

39
‑
13
‑
1
08
.

Enforcement.

(b)

Interest. The following shall apply:

(i)

Except as otherwise provided under chapter 14 of this title, t
axes provided by this act are due and payable at the office of the county treasurer of the county
in which the taxes are levied. Fifty percent (50%) of the taxes are due on and after September 1 and payable on and after November 10 in each year and the remaining fifty percent (50%) of the taxes are due on and after March 1 and payable on and after May 10 of the succeeding calendar year except as hereafter provided. If the entire tax is paid on or before December 31, no interest or penalty is chargeable;

39
‑
13
‑
111
.

Distribution.

(c)

Effective January 1, 2016 ad valorem taxes collected monthly
as required
under chapter 14 of this title shall be held in escrow by the county treasurer until November 11 o
f the year following the year for
which the taxes were collected, at which time the funds shall be distributed in accordance with the title
, except for any portion of the funds
disputed through the tax appeal process
until the dispute is resolved.

39
‑
14
‑
107
.

Compliance; collection procedures.

(b)

Payment. The following shall apply:

(ii)

Ad valorem taxes provided by this act are due and payable
:

(A)

For the
2015
tax year and all
preceding
tax years,
a
t the office of the county treasurer of the county in which the taxes are levied. Fifty percent (50%) of the taxes are due on and after September 1 and payable on and after November 10 in each year and the remaining fifty percent (50%) of the taxes are due on and after March 1 and payable on and after May 10 of the succeeding calendar year except as hereafter provided. If the entire tax is paid on or before December 31, no interest or penalty is chargeable
;

(B)

Effective January 1, 2016 for the tax year beginning January 1, 2016 and each year thereafter, ad valorem taxes are due
as follows:

(I)

The taxpayer shall remit
monthly tax payments to the office of the county treasurer of t
he county in which the production occurs on or before the
twenty
‑
fifth day of the second month following the month of production
;

(II)

Monthly taxpayer reporting requirements and t
he amount of
estimated
ad valorem taxes due
and payable
shall be
determined by
rule a
nd regulation of the department;

(III)

Each county shall report monthly amounts received under this paragraph to the department
;

(IV)

The department shall determine
and report to the county assessor
an
y cumulative
underpayment or overpayment of the ad valorem tax under this subsection
not later than June 1 of each year following the year in which the taxes were paid
;

(V)

T
he count
y treasurer
shall
refund
the amount
of any
overpayment
in a tax year from
funds held in escrow as provided in W.S. 39
‑
13
‑
111(c)
not later than November 1 of each year;

(VI)

Underpayment amounts
shall be noticed as provided in W.S. 39
‑
13
‑
107(b)(i)(C) and payable
on and after
November 10, subject to any appeal filed.
On December 31
the county treasurer shall declare any taxes remaining unpaid as delinquent and shall certify and add them to the list of delinquent taxes and taxpayers as provided in W.S. 39
‑
13
‑
107(b)(ii)(B)(I)
.

39
‑
14
‑
207
.

Compliance; collection procedures.

(b)

Payment. The following shall apply:

(ii)

Ad valorem taxes provided by this act are due and payable
:

(A)

For the 2015 tax year and all preceding tax years,
at the office of the county treasurer of the county in which the taxes are levied. Fifty percent (50%) of the taxes are due on and after September 1 and payable on and after November 10 in each year and the remaining fifty percent (50%) of the taxes are due on and after March 1 and payable on and after May 10 of the succeeding calendar year except as hereafter provided. If the entire
tax is paid on or before December 31, no interest or penalty is chargeable
;

(B)

Effective January 1, 2016 for the tax year beginning January 1, 2016 and each year thereafter, ad valorem taxes are due as follows:

(I)

The taxpayer shall remit
monthly tax payments to the office of the county treasurer of the coun
ty in which the production occurs on or before the twenty
‑
fifth day of the second month following the month of production
;

(II)

Monthly taxpayer reporting requirements and t
he amount of
estimated
ad valorem taxes due
and payable
shall be
determined by
rule and regulation of the department;

(III)

Each county shall report monthly amounts received under this paragraph to the department;

(IV)

The department shall determine
and report to the county assessor
any cumulative
underpayment or overpayment of the ad valorem tax under this subsection not later than June 1 of each year following the year in which the taxes were paid
;

(V)

T
he county treasurer shall refund
the amount
of any overpayment
in a tax year from
funds held in escrow as provided in W.S. 39
‑
13
‑
111(c)
not later than November 1 of each year;

(VI)

Underpayment amounts
shall be noticed as provided in W.S. 39
‑
13
‑
107(b)(i)(C) and payable
on and after
November 10, subject to any appeal filed. On
December 31
the county treasurer shall declare any taxes remaining unpaid as delinquent and shall certify and add them to the list of delinquent taxes and taxpayers as provided in W.S. 39
‑
13
‑
107(b)(ii)(B)(I)
.

Section
2
.

This
act is effective July 1,
2015
.

(END)

1
HB0169