ORIGINAL HOUSE ENGROSSED

BILL NO. 0007

ENROLLED ACT NO. 125, HOUSE OF REPRESENTATIVES

FIFTY-SIXTH LEGISLATURE OF THE STATE OF WYOMING

2001 GENERAL SESSION

AN ACT relating to taxation and revenue; providing for
amendments to the property tax provisions as specified;
providing for the assessment of telecommunications
companies; providing definitions; providing for
confidentiality of taxpayer return information; providing
penalties; clarifying when a request may be made for a
taxable value determination as specified; and providing for
an effective date.

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

Section 1. W.S. 39-13-101(a) by creating new
paragraphs (vi) and (vii), 39-13-102(m)(vi) and (q) and
39-13-103(b)(xiii) are amended to read:

39-13-101. Definitions.

(a) As used in this article:

(vi) "Telecommunications companies" means and
includes any person engaged in the furnishing of
telecommunications service;

(vii) "Telecommunications service" means the
offering of transmission for hire of telecommunications
between or among points specified by the user, of
information of the user's choosing without change in the
content of the information as sent and received by means of
telecommunications facilities, including switching
facilities, using wire, cable, microwave, radio wave, light
wave or a combination of those or similar media. The term
shall include all types of telecommunications transmission
such as telephone service, telegraph service, cellular,
wireless or satellite. The term shall not include assets
used for television or radio programming broadcast over

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airwaves for public consumption, cable or satellite
television offered for public consumption or telephone
answering service and one-way paging or beeper service.

39-13-102. Administration; confidentiality.

(m) The department shall annually value and assess
the following property at its fair market value for
taxation:

(vi) Property of telephone and telegraph
telecommunications companies; which have more than two
thousand dollars ($2,000.00) in assessed value;

(q) Confidentiality. There are no specific
applicable provisions for confidentiality for this chapter.
The following shall apply:

(i) All taxpayer returns and return information
shall be confidential and, except as authorized below, no
current or former official, officer, employee or agent of
the state of Wyoming or any political subdivision thereof
shall disclose any such information obtained by him in
connection with his service as an officer or employee. As
used in this subsection, "taxpayer returns and return
information" shall include, but not be limited to, all
statements, reports, summaries and all other data and
documents under audit or provided by the taxpayer in
accordance with law;

(ii) Without written authorization from the
taxpayer, no current or former official, officer, employee
or agent of the state of Wyoming or any political
subdivision thereof shall release taxpayer returns and
return information pertaining to taxes imposed by this
chapter, except:

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(A) Information filed with the department
may be released to the governor or his designee, members of
the state board of equalization, to the commissioners and
employees of the public service commission, to employees of
the department of audit, the department of revenue, the
consensus revenue estimating group and to the attorney
general. Information filed with the county assessor may be
released to the county board of equalization, the
department of revenue and the department of audit;

(B) Upon prior notice to the taxpayer,
information filed with the department may be released by
the department, upon written application, to any other
governmental entity if the governmental entity shows
sufficient reason to obtain the information for official
business;

(C) Information concerning taxpayer's
valuation and assessment shall be made available on a
confidential basis to the county board of equalization and
the state board of equalization when the information is
pertinent to an appeal before either board;

(D) Any other use authorized by law.

(iii) Any person receiving information pursuant
to paragraph (ii) of this subsection shall sign an
agreement with the department to keep the information
confidential;

(iv) The taxable value of the taxpayer's
property is not confidential and may be released without
qualification;

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(v) Any person who negligently violates the
provisions of this subsection is guilty of a misdemeanor
and upon conviction shall be fined not more than one
thousand dollars ($1,000.00). Any person who intentionally
violates the provisions of this subsection is guilty of a
misdemeanor and upon conviction shall be fined not less
than one thousand dollars ($1,000.00), but not more than
five thousand dollars ($5,000.00) and imprisoned for not
more than one (1) year.

39-13-103. Imposition.

(b) Basis of tax. The following shall apply:

(xiii) For minerals and mine products, the
taxpayer may request a value determination from the
department and propose a value determination method which
may be used until the department issues a value
determination. The taxpayer shall submit all available
data relevant to its proposal and any additional
information the department deems necessary. After the
department issues its determination, the taxpayer shall
make adjustments based upon the value established or
request a hearing by the board;

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Section 2. This act is effective January 1, 2002.

(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

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