2025
STATE OF WYOMING
25LSO-01051HB0038
HOUSE BILL NO. HB0038
Ad valorem taxation-payment and credit of penalties.
Sponsored by: Joint Revenue Interim Committee
A BILL
for
1 AN ACT relating to ad valorem taxation; amending how
2 penalties collected for failure to file specified tax
3 statements are paid and credited; and providing for an
4 effective date.
5
6
7
8. W.S. 39-13-108(c)(ii)(B) is amended to
9 read:
10
11
12
13 (c) Offenses and penalties. The following shall
14 apply:
15
16 (ii) Penalties. The following shall apply: 2025STATE OF WYOMING25LSO-01052HB0038
1
2 (B) Any person failing to file the
3 statement provided by W.S. 39-13-107(a)(ii)(A) or (B) is
4 subject to a penalty of not more than five hundred dollars
5 ($500.00) plus not more than one hundred dollars ($100.00)
6 for each day's failure to file the statement, to be
7 recovered by an action in the name of the state of Wyoming
8 brought by the attorney general at the request of the
9 department. The department may waive the penalties imposed
10 by this subsection as part of a settlement or for any other
11 good cause shown. Penalties collected shall be
12
13;
14
15. This act is effective immediately upon
16 completion of all acts necessary for a bill to become law
17 as provided by Article 4, Section 8 of the Wyoming
18 Constitution.
19
20 (END)