ORIGINAL HOUSE ENGROSSED

BILL NO. 0140

ENROLLED ACT NO. 127, HOUSE OF REPRESENTATIVES

FIFTY-SIXTH LEGISLATURE OF THE STATE OF WYOMING

2001 GENERAL SESSION

AN ACT relating to sales and use tax; specifying the period
for payment of sales or use tax on vehicles after which the
tax is delinquent; conforming related provisions; providing
for a penalty; and providing for an effective date.

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

Section 1.  W.S. 39-15-108(b)(ii) is amended to read:

39-15-108. Enforcement.

(b) Interest. The following shall apply:

(ii) If the sales or use tax on a vehicle,
including local option sales or use tax, under W.S.
39-15-101 through 39-15-211 or 39-16-101 through 39-16-211,
is not paid within forty-five (45) fifty (50) days after
the date of the sale, or in the case of a motor vehicle
brought into this state, forty-five (45) fifty (50) days
after the vehicle is brought into the state if the owner
submits to the county treasurer an affidavit and any other
satisfactory proof as necessary to verify the date the
vehicle was brought into the state:

(A) Interest shall accrue at the rate of
one percent (1%) per month or fractional portion thereof
from the forty-fifth fiftieth day after the date of sale
until the date of payment of all sales tax interest and
civil fees due. County treasurers shall collect interest
due under this subsection which shall be forwarded to the
department and credited to the state general fund;

(B) A civil fee of twenty-five dollars
($25.00) from the fiftieth day through the sixtieth day
after the date of sale shall also be assessed by the county

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treasurer under this paragraph. If all sales tax, interest
and civil fees due are not paid by the sixtieth day, the
civil fee shall be the twenty-five dollar ($25.00) amount
or ten percent (10%) of the amount of tax due, whichever is
greater, and shall also be assessed by the county
treasurer., but in no case less than twenty-five dollars
($25.00). Civil fees collected under this subparagraph
shall be credited to the general fund of the county which
makes the collection;

(C) The tax is delinquent if the taxpayer
or his agent knew or reasonably should have known that the
tax liability was not paid within the forty-five (45) fifty
(50) day period.

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Section 2. This act is effective July 1, 2001.

(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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