SF0137 Sales tax recovery-statute of limitations.

Bill History

2017-02-28 Senate

S:DO PASS FAILED in Accordance with Senate Rule 5-4: 2-3-0-0-0

2017-02-03 Senate

S No report prior to CoW Cutoff

2017-01-24 Senate

S Introduced and Referred to S03 - Revenue

2017-01-24 Senate

S Received for Introduction

2017-01-23 LSO

Bill Number Assigned

Current Bill Text

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2017
STATE OF WYOMING
17LSO-0600
Introduced
1.2

SENATE FILE

NO.

SF0137

Sales tax recovery-statute of limitations.

Sponsored by:
Senator(s) Christensen, Dockstader, Driskill, Perkins and Von Flatern and Representative(s) Madden and Walters

A BILL

for

AN ACT relating to state sales tax; amending the statute of limitations for actions to recover delinquent taxes, penalties and interest as specified; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
15
‑
110(
b) is amended to read:

39
‑
15
‑
110
.

Statute of limitations.

(b)

The department may bring an action to recover any delinquent taxes, penalty or interest in any appropriate
court within three (3) years following the delinquency.
In the case of an assessment created by an audit, the delinquency period is deemed to start thirty (30) days after the date the assessment letter is sent.
Any tax penalty and inter
est related to
the audit assessment
an
assessment created by an audit

shall be calculated from the filing period during which the deficiency occurred. In any such action a certificate by the department is prima facie evidence of the amount due.

Section

2
.

This
act is effective July 1,
201
7
.

(END)

1
SF0137

Sales tax recovery-statute of limitations.

Plain English Breakdown

Bill History

Current Bill Text