HB0266 - Refund of LUST tax.

 

2001

State of Wyoming

01LSO-0620

 

 

 

HOUSE BILL NO.  HB0266

 

 

Refund of LUST tax.

 

Sponsored by:  Representative(s) Huckfeldt and Cohee and
Senator(s) Geis

 

 

A BILL

 

for

 

 1  AN ACT relating to taxation and revenue; authorizing the
 2  refund of the special fuels license tax collected for
 3  leaking underground storage tanks as specified; 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. 39-17-209(c)(v)(intro) and
 9  39-17-211(c) are amended to read:

10 

11         39-17-209.  Taxpayer remedies.

12 

13         (c)  Refunds.  The following shall apply:

14 

 

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 1              (v)  The license tax taxes under W.S.
 2  39-17-204(a) and through (c) is are subject to refund on
 3  the following:

 4 

 5         39-17-211.  Distribution.

 6  

 7         (c)  All taxes collected under W.S. 39-17-204(b) shall
 8  be transferred to the state treasurer who shall deposit
 9  them only into the state highway fund. The provisions of
10  subsection (d) of this section shall not apply to the tax
11  imposed by W.S. 39-17-204(b). Any refund for any
12  overpayment or for any other refund authorized by law of
13  this one cent ($.01) tax shall be taken from the taxes
14  collected pursuant to W.S. 39-17-204(b).

15 

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

17 

18                         (END)

 

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