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SF0023 • 2017

Fuel tax appeals.

AN ACT relating to the state board of equalization; providing for appeals of fuel taxes to the board; and providing for an effective date.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Revenue
Last action
2017-02-21
Official status
enrolled
Effective date
7/1/2017

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2017-02-21 Governor

    Governor Signed SEA No. 0003

  2. 2017-02-21 LSO

    Assigned Chapter Number

  3. 2017-02-14 House

    H Speaker Signed SEA No. 0003

  4. 2017-02-13 Senate

    S President Signed SEA No. 0003

  5. 2017-02-13 LSO

    Assigned Number SEA No. 0003

  6. 2017-02-13 House

    H 3rd Reading:Passed 60-0-0-0-0

  7. 2017-02-10 House

    H 2nd Reading:Passed

  8. 2017-02-09 House

    H COW:Passed

  9. 2017-02-06 House

    H Placed on General File

  10. 2017-02-06 House

    H03 - Revenue:Recommend Do Pass 9-0-0-0-0

  11. 2017-02-03 House

    H Introduced and Referred to H03 - Revenue

  12. 2017-01-20 House

    H Received for Introduction

  13. 2017-01-20 Senate

    S 3rd Reading:Passed 29-0-1-0-0

  14. 2017-01-19 Senate

    S 2nd Reading:Passed

  15. 2017-01-18 Senate

    S COW:Passed

  16. 2017-01-17 Senate

    S Placed on General File

  17. 2017-01-17 Senate

    S03 - Revenue:Recommend Do Pass 4-0-1-0-0

  18. 2017-01-11 Senate

    S Introduced and Referred to S03 - Revenue

  19. 2017-01-09 Senate

    S Received for Introduction

  20. 2016-12-09 LSO

    Bill Number Assigned

Official Summary Text

Bill Summary

Bill No.:
SF0023
Effective
:
7/1/2017

LSO No.:
17LSO-0040

Enrolled Act No.:
SEA No. 0003

Chapter No.:
20

Prime Sponsor:
Joint Revenue Interim Committee

Catch Title:
Fuel tax appeals.

Subject:
Fuel tax

appeals to state board of equalization.

Summary/Major Elements:

Prior to this bill, the State Board of Equalization was designated to hear appeals of taxes administered by the Department of Revenue.

Fuel taxes are administered by the Department of Transportation
,
so the appeals were not designated to be made to the State Board of Equalization.

This bill provides that fuel tax appeals will be made to the State Board of Equalization
.

The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill
.

Current Bill Text

Read the full stored bill text 
ORIGINAL
Senate
File No
.
SF0023

ENROLLED ACT NO. 3,

SENATE

SIXTY-FOURTH LEGISLATURE OF THE STATE OF WYOMING
2017 General Session

AN ACT relating to the state board of equalization; providing for appeals of fuel taxes to the board; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
11
‑
102.1(c)(intro), 39
‑
17
‑
109(b), 39
‑
17
‑
209(b) and 39
‑
17
‑
309(b) are amended to read:

39
‑
11
‑
102.1
.

Administration; state board of equalization.

(c)

The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department upon application of any interested person adversely affected, including boards of county commissioners for the purposes of this subsection, under the contested case procedures of the Wyoming Administrative Procedure Act.
The board shall also review final decisions of the department of transportation concerning the assessment or application of taxes authorized under this title upon application of any interested person adversely affected.

Any interested person adversely affected by the adoption, amendment or repeal of a rule pursuant to W.S. 16
‑
3
‑
103(a) shall be afforded an opportunity for a hearing before the board. In addition, the board shall:

39
‑
17
‑
109
.

Taxpayer remedies.

(b)

Appeals.
There are no specific applicable provisions for appeals for this article.

The following shall apply:

(i)

Any person aggrieved by any final administrative decision of the department concerning the assessment of fuel taxes may appeal to the state board of equalization. Appeals shall be made in a timely manner as provided by rules and regulations of the board of equalization by filing
with the board
a notice of appeal specifying the grounds for the appeal;

(ii)

The department shall, in a timely manner as specified by
board
rules and regulations, transmit to the board the complete record of the action from which the appeal is taken;

(iii)

Any person, including the department, aggrieved by any order issued by the state board of equalization may appeal the decision of the board to the first judicial district court in Laramie
county
;

(iv)

Except a
s otherwise provided in this
section, no person aggrieved by the pay
ment
of taxes or any penalty or interest imposed by this article
shall
appeal a decision of the state board until all applicable taxes, penalties and interest have been paid.

39
‑
17
‑
209
.

Taxpayer remedies.

(b)

Appeals.
There are no specific applicable provisions for appeals for this article.

The following shall apply:

(i)

Any person aggrieved by any final administrative decision of the department concerning the assessment of fuel taxes may appeal to the state board of equalization. Appeals shall be made in a timely manner as provided by rules and regulations of the board of equalization by filing with the board a notice of appeal specifying the grounds for the appeal;

(ii)

The department shall, in a timely manner as specified by board rules and regulations, transmit to the board the complete record of the action from which the appeal is taken;

(iii)

Any person, including the department, aggrieved by any order issued by the state board of equalization may appeal the decision of the board to the first judicial district court in Laramie county;

(iv)

Except as otherwise provided in this section, no person aggrieved by the payment of taxes or any penalty or interest imposed by this article shall appeal a decision of the state board until all applicable taxes, penalties and interest have been paid.

39
‑
17
‑
309
.

Taxpayer remedies.

(b)

Appeals.
There are no specific applicable provisions for appeals for this article.

The following shall apply:

(i)

Any person aggrieved by any final administrative decision of the department concerning the assessment of fuel taxes may appeal to the state board of equalization. Appeals shall be made in a timely manner as provided by rules and regulations of the board of equalization by filing with the board a notice of appeal specifying the grounds for the appeal;

(ii)

The department shall, in a timely manner as specified by board rules and regulations, transmit to the board the complete record of the action from which the appeal is taken;

(iii)

Any person, including the department, aggrieved by any order issued by the state board of equalization may appeal the decision of the board to the first judicial district court in Laramie county;

(iv)

Except as otherwise provided in this section, no person aggrieved by the payment of taxes or any penalty or interest imposed by this article shall appeal a decision of the state board until all applicable taxes, penalties and interest have been paid.

Section

2
.

This
act is effective July 1,
201
7
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the
Senate
.

Chief Clerk

1