| 1 | | - | ORIGINAL HOUSE |
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| 2 | | - | BILL NO. HB0038 |
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| 3 | | - | ENROLLED ACT NO. 23, HOUSE OF REPRESENTATIVES |
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| 4 | | - | SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING |
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| 5 | | - | 2025 GENERAL SESSION |
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| 1 | + | 2025 |
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| 2 | + | STATE OF WYOMING |
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| 3 | + | 25LSO-01051HB0038 |
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| 4 | + | HOUSE BILL NO. HB0038 |
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| 5 | + | Ad valorem taxation-payment and credit of penalties. |
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| 6 | + | Sponsored by: Joint Revenue Interim Committee |
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| 7 | + | A BILL |
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| 8 | + | for |
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| 9 | + | 1 AN ACT relating to ad valorem taxation; amending how |
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| 10 | + | 2 penalties collected for failure to file specified tax |
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| 11 | + | 3 statements are paid and credited; and providing for an |
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| 12 | + | 4 effective date. |
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| 13 | + | 5 |
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| 14 | + | 6 |
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| 15 | + | 7 |
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| 16 | + | 8. W.S. 39-13-108(c)(ii)(B) is amended to |
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| 17 | + | 9 read: |
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| 18 | + | 10 |
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| 19 | + | 11 |
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| 20 | + | 12 |
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| 21 | + | 13 (c) Offenses and penalties. The following shall |
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| 22 | + | 14 apply: |
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| 23 | + | 15 |
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| 24 | + | 16 (ii) Penalties. The following shall apply: 2025STATE OF WYOMING25LSO-01052HB0038 |
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| 7 | | - | AN ACT relating to ad valorem taxation; amending how |
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| 8 | | - | penalties collected for failure to file specified tax |
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| 9 | | - | statements are paid and credited; and providing for an |
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| 10 | | - | effective date. |
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| 11 | | - | Be It Enacted by the Legislature of the State of Wyoming: |
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| 12 | | - | Section 1. W.S. 39-13-108(c)(ii)(B) is amended to |
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| 13 | | - | read: |
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| 14 | | - | 39-13-108. Enforcement. |
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| 15 | | - | (c) Offenses and penalties. The following shall |
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| 16 | | - | apply: |
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| 17 | | - | (ii) Penalties. The following shall apply: |
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| 18 | | - | (B) Any person failing to file the |
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| 19 | | - | statement provided by W.S. 39-13-107(a)(ii)(A) or (B) is |
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| 20 | | - | subject to a penalty of not more than five hundred dollars |
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| 21 | | - | ($500.00) plus not more than one hundred dollars ($100.00) |
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| 22 | | - | for each day's failure to file the statement, to be |
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| 23 | | - | recovered by an action in the name of the state of Wyoming |
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| 24 | | - | brought by the attorney general at the request of the |
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| 25 | | - | department. The department may waive the penalties imposed |
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| 26 | | - | by this subsection as part of a settlement or for any other |
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| 27 | | - | good cause shown. Penalties collected shall be |
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| 28 | | - | paid to the state |
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| 29 | | - | treasurer and credited as provided in W.S. 8-1-109; ORIGINAL HOUSE |
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| 30 | | - | BILL NO. HB0038 |
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| 31 | | - | ENROLLED ACT NO. 23, HOUSE OF REPRESENTATIVES |
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| 32 | | - | SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING |
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| 33 | | - | 2025 GENERAL SESSION |
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| 34 | | - | 2Section 2. This act is effective immediately upon |
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| 35 | | - | completion of all acts necessary for a bill to become law |
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| 36 | | - | as provided by Article 4, Section 8 of the Wyoming |
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| 37 | | - | Constitution. |
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| 38 | | - | (END) |
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| 39 | | - | Speaker of the HousePresident of the SenateGovernorTIME APPROVED: _________DATE APPROVED: _________ |
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| 40 | | - | I hereby certify that this act originated in the House. |
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| 41 | | - | Chief Clerk |
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| 26 | + | 2 (B) Any person failing to file the |
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| 27 | + | 3 statement provided by W.S. 39-13-107(a)(ii)(A) or (B) is |
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| 28 | + | 4 subject to a penalty of not more than five hundred dollars |
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| 29 | + | 5 ($500.00) plus not more than one hundred dollars ($100.00) |
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| 30 | + | 6 for each day's failure to file the statement, to be |
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| 31 | + | 7 recovered by an action in the name of the state of Wyoming |
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| 32 | + | 8 brought by the attorney general at the request of the |
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| 33 | + | 9 department. The department may waive the penalties imposed |
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| 34 | + | 10 by this subsection as part of a settlement or for any other |
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| 35 | + | 11 good cause shown. Penalties collected shall be |
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| 36 | + | 12 |
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| 37 | + | 13; |
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| 38 | + | 14 |
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| 39 | + | 15. This act is effective immediately upon |
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| 40 | + | 16 completion of all acts necessary for a bill to become law |
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| 41 | + | 17 as provided by Article 4, Section 8 of the Wyoming |
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| 42 | + | 18 Constitution. |
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| 43 | + | 19 |
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| 44 | + | 20 (END) |
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