HB0090 • 2022

Monthly ad valorem tax revisions-collections.

AN ACT relating to taxes on mineral production; authorizing garnishment to satisfy unpaid taxes due on mineral production; and providing for an effective date.

Labor Land Taxes

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: Representative Greear
Last action: 2022-02-18
Official status: inactive
Effective date: 3/1/2022

Plain English Breakdown

The bill did not pass, so there is no effective date or further legislative action to consider.

Changes to Mineral Production Taxes

The bill allows the government to take money from a company's payments or debts related to mineral production if that company does not pay its taxes on time.

What This Bill Does

Allows the county treasurer or department to garnish any payments, debts, or other monetary obligations owed by third parties to taxpayers who produce minerals after the taxpayer's right to appeal their tax bill has ended.

Who It Names or Affects

Taxpayers who produce minerals in Wyoming
Third parties who owe money or have debts with taxpayers producing minerals

Terms To Know

garnish: to take part of someone's wages, payments, or other monetary obligations to pay a debt.

Limits and Unknowns

The bill did not pass and was never considered for introduction.
It is unclear how many taxpayers or third parties will be affected by this change.

Bill History

2022-02-18 House
H Did not Consider for Introduction
2022-02-11 House
H Received for Introduction
2022-02-10 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

22LSO-0261
2022
STATE OF WYOMING
22LSO-0261
Numbered
2.0

HOUSE BILL NO. HB0090

Monthly ad valorem tax revisions-collections.

Sponsored by: Representative(s) Greear and Crago and Senator(s) Perkins

A BILL

for

AN ACT relating to taxes on mineral production; authorizing garnishment to satisfy unpaid taxes due on mineral production; and providing for an effective date.

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

Section 1.

W.S. 39
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13
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113(e) by creating a new paragraph (iv) is amended to read:

39
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13
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113.

Monthly payment of ad valorem tax on gross product of mineral production.

(e)

Failure to make payments at the time they are due and payable under this section shall subject the taxpayer to the enforcement provisions of W.S. 39
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13
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108 and shall also be subject to enforcement as follows:

(iv)

As an alternative to distraint of property under W.S. 39
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13
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107(b)(ii)(B), the county treasurer or the department may garnish any payments, debts or other monetary obligations owed by a third person to the taxpayer that are related to mineral or mine production to satisfy any unpaid taxes due under this section. This paragraph shall only apply after the date to appeal the taxes has expired and shall not apply during the time an appeal is pending before the state board of equalization or any court of competent jurisdiction.

Section 2
.

This act is effective July 1, 2022
.

(END)

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HB0090