HB0140 - Motor vehicle sales tax-time for payment.

 

2001

State of Wyoming

01LSO-0416

 

 

 

HOUSE BILL NO.  HB0140

 

 

Motor vehicle sales tax-time for payment.

 

Sponsored by:  Representative(s) Petersen, Eyre and Meyer
and Senator(s) Decaria and Harris

 

 

A BILL

 

for

 

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

 5 

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

 7 

 8         Section 1.  W.S. 39-15-108(b)(ii)(intro), (A) and (C)
 9  is amended to read:

10 

11         39-15-108.  Enforcement.

12 

13         (b)  Interest. The following shall apply:

14 

15              (ii)  If the sales or use tax on a vehicle,
16  including local option sales or use tax, under W.S.

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 1  39-15-101 through 39-15-211 or 39-16-101 through 39-16-211,
 2  is not paid within forty-five (45) fifty (50) days after
 3  the date of the sale, or in the case of a motor vehicle
 4  brought into this state, forty-five (45) fifty (50) days
 5  after the vehicle is brought into the state if the owner
 6  submits to the county treasurer an affidavit and any other
 7  satisfactory proof as necessary to verify the date the
 8  vehicle was brought into the state:

 9 

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

17 

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

22 

 

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

 2 

 3                         (END)

 

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