ORIGINAL HOUSE
BILL NO. HB0038
ENROLLED ACT NO. 23, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
1
AN ACT relating to ad valorem taxation; amending how
penalties collected for failure to file specified tax
statements are paid and credited; and providing for an
effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1. W.S. 39-13-108(c)(ii)(B) is amended to
read:
39-13-108. Enforcement.
(c) Offenses and penalties. The following shall
apply:
(ii) Penalties. The following shall apply:
(B) Any person failing to file the
statement provided by W.S. 39-13-107(a)(ii)(A) or (B) is
subject to a penalty of not more than five hundred dollars
($500.00) plus not more than one hundred dollars ($100.00)
for each day's failure to file the statement, to be
recovered by an action in the name of the state of Wyoming
brought by the attorney general at the request of the
department. The department may waive the penalties imposed
by this subsection as part of a settlement or for any other
good cause shown. Penalties collected shall be
paid to the state
treasurer and credited as provided in W.S. 8-1-109; ORIGINAL HOUSE
BILL NO. HB0038
ENROLLED ACT NO. 23, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
2Section 2. This act is effective immediately upon
completion of all acts necessary for a bill to become law
as provided by Article 4, Section 8 of the Wyoming
Constitution.
(END)
Speaker of the HousePresident of the SenateGovernorTIME APPROVED: _________DATE APPROVED: _________
I hereby certify that this act originated in the House.
Chief Clerk