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HB0009 • 2024

Fuel tax-licensee information deadline.

AN ACT relating to taxation and revenue; amending the deadline for providing fuel tax return and license information when requested by the department of transportation; specifying applicability; and providing for an effective date.

Taxes
Enacted

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

Sponsor
Transportation
Last action
2024-03-07
Official status
enrolled
Effective date
7/1/2024

Plain English Breakdown

The bill summary and text do not provide specific details about penalties for non-compliance within fifteen business days.

Fuel Tax Information Deadline Extension

This law changes the deadline for fuel tax licensees to provide requested or missing information from ten business days to fifteen business days.

What This Bill Does

  • Changes the time limit for fuel tax licensees to respond to requests for missing information from ten business days to fifteen business days.

Who It Names or Affects

  • Fuel tax licensees in Wyoming who are required to collect taxes on gasoline, diesel fuel, and alternative fuels.
  • The Wyoming Department of Transportation which requests information from these licensees.

Terms To Know

Licensee
A person or business that is authorized by the government to sell products subject to a tax, such as fuel in this case.
Business Days
Days from Monday through Friday excluding holidays and weekends.

Limits and Unknowns

  • The bill does not specify what happens if the information is not provided within fifteen business days.
  • It only applies to future requests made by the Wyoming Department of Transportation, not past or current ones.

Bill History

  1. 2024-03-07 LSO

    Assigned Chapter Number 40

  2. 2024-03-07 Governor

    Governor Signed HEA No. 0032

  3. 2024-03-04 Senate

    S President Signed HEA No. 0032

  4. 2024-03-04 House

    H Speaker Signed HEA No. 0032

  5. 2024-03-01 LSO

    Assigned Number HEA No. 0032

  6. 2024-03-01 Senate

    S 3rd Reading:Passed 30-0-1-0-0

  7. 2024-02-29 Senate

    S 2nd Reading:Passed

  8. 2024-02-28 Senate

    S COW:Passed

  9. 2024-02-27 Senate

    S Placed on General File

  10. 2024-02-27 Senate

    S03 - Revenue:Recommend Do Pass 5-0-0-0-0

  11. 2024-02-20 Senate

    S Introduced and Referred to S03 - Revenue

  12. 2024-02-15 Senate

    S Received for Introduction

  13. 2024-02-15 House

    H 3rd Reading:Passed 61-0-1-0-0

  14. 2024-02-14 House

    H 2nd Reading:Passed

  15. 2024-02-13 House

    H COW:Passed

  16. 2024-02-13 House

    H Placed on General File

  17. 2024-02-13 House

    H08 - Transportation:Recommend Do Pass 9-0-0-0-0

  18. 2024-02-12 House

    H Introduced and Referred to H08 - Transportation 60-0-2-0-0

  19. 2024-01-24 House

    H Received for Introduction

  20. 2023-12-05 LSO

    Bill Number Assigned

Official Summary Text

Bill Summary - 24LSO-0272

Bill No.:

HB0009

Effective:

7/1/2024

LSO No.:

24LSO-0272

Enrolled Act No.:

HEA No. 0032

Chapter No.:

40

Prime Sponsor:

Joint Transportation, Highways & Military Affairs Interim Committee

Catch Title:

Fuel tax-licensee information deadline.

Has Report:

No

Subject:

Amending the deadline for fuel tax taxpayers to respond to information requests or to provide missing tax return information.

Summary/Major Elements:

Under current law, licensees who are required to collect fuel taxes (taxes on gasoline, diesel fuel and alternative fuels) have ten (10) days to provide any information that is missing on the licensee's tax return or license application to the Wyoming Department of Transportation.

This act amends that deadline from ten (10) days to fifteen (15) days to provide the requested or missing information.

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
24LSO-0272

ORIGINAL House

Bill No
.
HB0009

ENROLLED ACT NO. 32,

HOUSE OF REPRESENTATIVES

SIXTY-SEVENTH LEGISLATURE OF THE STATE OF WYOMING
2024 Budget Session

AN ACT relating to taxation and revenue; amending the deadline for providing fuel tax return and license information when requested by the department of transportation; specifying applicability; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
17
‑
107(c)(ii), 39
‑
17
‑
207(c)(ii) and 39
‑
17
‑
307(c)(ii) are amended to read:

39
‑
17
‑
107.

Compliance; collection procedures.

(c)

Timelines.

The following shall apply:

(ii)

Any tax return or license application that is not signed and any tax return which does not contain all pertinent information is considered not filed until the licensee signs or supplies the required information to the department.

If the information required in the documents is presented to the department in a format other than that prescribed or otherwise approved by the department, the tax return, application or claim for refund or credit shall be deemed not filed. The licensee shall have
ten (10)
fifteen (15) business
days to provide the information requested in a manner prescribed or otherwise approved by the department. If the licensee provides the information requested by the department within
ten (10)
fifteen (15) business
days, the tax return or license application shall be deemed to have been timely filed;

39
‑
17
‑
207.

Compliance; collection procedures.

(c)

Timelines.

The following shall apply:

(ii)

Any tax return or license application that is not signed and any tax return which does not contain all pertinent information is considered not filed until the licensee signs or supplies the required information to the department.

If the information required in the documents is presented to the department in a format other than that prescribed or otherwise approved by the department, the tax return, application or claim for refund or credit shall be deemed not filed. The licensee shall have
ten (10)
fifteen (15) business
days to provide the information requested in a manner prescribed or otherwise approved by the department. If the licensee provides the information requested by the department within
ten (10)
fifteen (15) business
days, the tax return or license application shall be deemed to have been timely filed;

39
‑
17
‑
307.

Compliance; collection procedures.

(c)

Timelines. The following shall apply:

(ii)

Any tax return or license application that is not signed and any tax return which does not contain all pertinent information is considered not filed until the licensee signs or supplies the required information to the department. If the information required in the documents is presented to the department in a format other than that prescribed or otherwise approved by the department, the tax return, application or claim for refund or credit shall be deemed not filed. The licensee shall have
ten (10)
fifteen (15) business
days to provide the information requested in a manner prescribed or otherwise approved by the department. If the licensee provides the information requested by the department within
ten (10)
fifteen (15) business
days, the tax return or license application shall be deemed to have been timely filed;

Section 2
.

This act shall apply to all information requests made by the department of transportation under W.S. 39
‑
17
‑
107(c)(ii), 39
‑
17
‑
207(c)(ii) and 39
‑
17
‑
307(c)(ii) on and after the effective date of this act.

Section 3
.

This act is effective July 1, 2024
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

1