State Codes and Statutes

Statutes > Wyoming > Title39 > Chapter21

CHAPTER 22 - TAX UPON PRODUCTION OF ELECTRICITY FROM WINDRESOURCES

 

39-22-101. Definitions. [This section is effective January 1, 2011.]

 

There are no specific applicable provisionsfor definitions for this chapter.

 

39-22-102. Administration. [This section is effective January 1, 2011.]

 

The department of revenue shall enforce theprovisions of this chapter. The department shall promulgate rules andregulations necessary for the implementation and enforcement of this chapter.

 

39-22-103. Imposition. [This section is effective January 1, 2011.]

 

There is levied an excise tax upon theprivilege of producing electricity from wind resources in this state. The taxshall be imposed upon the production of any electricity produced from windresources for sale or trade on or after January 1, 2012, and shall be paid bythe person producing such electricity. The tax shall be imposed on eachmegawatt hour of electricity produced from wind resources at the point ofinterconnection with an electric transmission line.

 

39-22-104. Taxation rate. [This section is effective January 1, 2011.]

 

The tax rate shall be one dollar ($1.00) oneach megawatt hour, or portion thereof, which is produced in this state.

 

39-22-105. Exemptions. [This section is effective January 1, 2011.]

 

(a) No tax shall be imposed upon electricity which is producedfrom any generating facility owned or operated by the federal government, stateof Wyoming or by any county or municipality in this state. No tax shall beimposed upon electricity which is produced for the personal consumption of theproducer, including any excess production of electricity that does not exceedfive hundred (500) kilowatt hours in any twenty-four (24) hour period.

 

(b) Electricity produced from a wind turbine shall not besubject to the tax imposed under this chapter until the date three (3) yearsafter the turbine first produced electricity for sale. After such date theproduction shall be subject to the tax, as provided by W.S. 39-22-103,regardless of whether production first commenced prior to or after January 1,2012.

 

39-22-106. Licensing; permits. [This section is effective January 1,2011.]

 

There are no specific applicable provisionsfor licenses and permits for this chapter.

 

39-22-107. Compliance; collection procedures. [This section iseffective January 1, 2011.]

 

(a) Returns and reports. Any person producing electricityfrom wind resources within this state which is subject to the tax imposed bythis chapter shall report the amount of megawatt hours produced in this stateon or before February 1 of the year immediately following the year in which theelectricity was produced.

 

(b) Payment. Any person owing a tax under this chapter shallpay the tax once each year on or before February 1 of the year immediatelyfollowing the year in which the electricity was produced. The tax shall becollected by the department of revenue.

 

(c) Timelines. There are no specific applicable provisions fortimelines for this chapter.

 

39-22-108. Enforcement. [This section is effective January 1, 2011.]

 

(a) Audits. There are no specific applicable provisions foraudits for this chapter.

 

(b) Interest. Interest at an annual rate equal to the averageprime interest as determined by the state treasurer during the preceding fiscalyear, plus four percent (4%), shall be added to all delinquent taxes under thischapter. To determine the average prime interest rate, the state treasurershall average the prime interest for at least seventy-five percent (75%) of thethirty (30) largest banks in the United States. The interest rate ondelinquent taxes shall be adjusted on January 1 of each year following the yearin which the taxes first became delinquent. In no instance shall thedelinquent interest rate be less than twelve percent (12%) nor greater thaneighteen percent (18%).

 

(c) Penalties. The following shall apply:

 

(i) If any person fails to make or file a return and remit thetax as required by W.S. 39-22-107, the department shall impose a penalty offive percent (5%) of the taxes due for each thirty (30) day period, or fractionthereof, elapsing between the due date of the return and the date filed, unlessthe person for good cause obtains from the department an extension of time forfiling prior to the due date for filing. In the event of an extension, theperson shall pay the interest due on delinquent payments set forth insubsection (b) of this section. In no event shall the total penalty imposed bythis subsection exceed twenty-five percent (25%) of the tax due. Thedepartment, for good cause, may waive a penalty imposed for failure to file areturn for any one (1) calendar year, provided that:

 

(A) The return was filed within five (5) business daysfollowing the due date, including an approved extension period; and

 

(B) The taxpayer requests the waiver in writing within fifteen(15) days after the return was filed, setting forth the reasons for the latefiling.

 

(ii) If any part of a tax deficiency is due to the negligence orintentional disregard of rules and regulations there shall be added a penaltyof five percent (5%) of the amount of the deficiency plus interest as providedby subsection (b) of this section. The taxes, penalty and interest shall bepaid by the taxpayer within ten (10) days after receipt of notice and demand bythe department;

 

(iii) Taxes due together with interest, penalties and costs shallbe collectible by the department by appropriate judicial proceedings;

 

(iv) The department may credit or waive penalties imposed bythis section as part of a settlement or for any other good cause.

 

(d) Liens. Any delinquent tax is a lien upon the property ofany owner from and after the time the tax is due until the tax is paid. Thetax lien shall have preference over all liens except any valid mortgage orother liens of record filed or recorded prior to the date the tax became due.

 

(e) Tax sales. There are no specific applicable provisions fortax sales for this chapter.

 

39-22-109. Taxpayer remedies. [This section is effective January 1,2011.]

 

There are no specific applicable provisionsfor taxpayer remedies for this chapter.

 

39-22-110. Statute of limitations. [This section is effective January1, 2011.]

 

There are no specific applicable provisionsfor a statute of limitations for this chapter.

 

39-22-111. Distribution. [This section is effective January 1, 2011.]

 

(a) The proceeds from the tax imposed by this chapter shall betransferred to the state treasurer to be distributed as follows:

 

(i) Sixty percent (60%) shall be distributed to the counties inthis state where the generating facility is located. The amount shall beproportionately distributed to each county based upon the percentage of theassessed value of the generating facilities located within the county ascompared to the total assessed value of generating facilities located withinthe state;

 

(ii) Forty percent (40%) shall be deposited in the state generalfund.

 

State Codes and Statutes

Statutes > Wyoming > Title39 > Chapter21

CHAPTER 22 - TAX UPON PRODUCTION OF ELECTRICITY FROM WINDRESOURCES

 

39-22-101. Definitions. [This section is effective January 1, 2011.]

 

There are no specific applicable provisionsfor definitions for this chapter.

 

39-22-102. Administration. [This section is effective January 1, 2011.]

 

The department of revenue shall enforce theprovisions of this chapter. The department shall promulgate rules andregulations necessary for the implementation and enforcement of this chapter.

 

39-22-103. Imposition. [This section is effective January 1, 2011.]

 

There is levied an excise tax upon theprivilege of producing electricity from wind resources in this state. The taxshall be imposed upon the production of any electricity produced from windresources for sale or trade on or after January 1, 2012, and shall be paid bythe person producing such electricity. The tax shall be imposed on eachmegawatt hour of electricity produced from wind resources at the point ofinterconnection with an electric transmission line.

 

39-22-104. Taxation rate. [This section is effective January 1, 2011.]

 

The tax rate shall be one dollar ($1.00) oneach megawatt hour, or portion thereof, which is produced in this state.

 

39-22-105. Exemptions. [This section is effective January 1, 2011.]

 

(a) No tax shall be imposed upon electricity which is producedfrom any generating facility owned or operated by the federal government, stateof Wyoming or by any county or municipality in this state. No tax shall beimposed upon electricity which is produced for the personal consumption of theproducer, including any excess production of electricity that does not exceedfive hundred (500) kilowatt hours in any twenty-four (24) hour period.

 

(b) Electricity produced from a wind turbine shall not besubject to the tax imposed under this chapter until the date three (3) yearsafter the turbine first produced electricity for sale. After such date theproduction shall be subject to the tax, as provided by W.S. 39-22-103,regardless of whether production first commenced prior to or after January 1,2012.

 

39-22-106. Licensing; permits. [This section is effective January 1,2011.]

 

There are no specific applicable provisionsfor licenses and permits for this chapter.

 

39-22-107. Compliance; collection procedures. [This section iseffective January 1, 2011.]

 

(a) Returns and reports. Any person producing electricityfrom wind resources within this state which is subject to the tax imposed bythis chapter shall report the amount of megawatt hours produced in this stateon or before February 1 of the year immediately following the year in which theelectricity was produced.

 

(b) Payment. Any person owing a tax under this chapter shallpay the tax once each year on or before February 1 of the year immediatelyfollowing the year in which the electricity was produced. The tax shall becollected by the department of revenue.

 

(c) Timelines. There are no specific applicable provisions fortimelines for this chapter.

 

39-22-108. Enforcement. [This section is effective January 1, 2011.]

 

(a) Audits. There are no specific applicable provisions foraudits for this chapter.

 

(b) Interest. Interest at an annual rate equal to the averageprime interest as determined by the state treasurer during the preceding fiscalyear, plus four percent (4%), shall be added to all delinquent taxes under thischapter. To determine the average prime interest rate, the state treasurershall average the prime interest for at least seventy-five percent (75%) of thethirty (30) largest banks in the United States. The interest rate ondelinquent taxes shall be adjusted on January 1 of each year following the yearin which the taxes first became delinquent. In no instance shall thedelinquent interest rate be less than twelve percent (12%) nor greater thaneighteen percent (18%).

 

(c) Penalties. The following shall apply:

 

(i) If any person fails to make or file a return and remit thetax as required by W.S. 39-22-107, the department shall impose a penalty offive percent (5%) of the taxes due for each thirty (30) day period, or fractionthereof, elapsing between the due date of the return and the date filed, unlessthe person for good cause obtains from the department an extension of time forfiling prior to the due date for filing. In the event of an extension, theperson shall pay the interest due on delinquent payments set forth insubsection (b) of this section. In no event shall the total penalty imposed bythis subsection exceed twenty-five percent (25%) of the tax due. Thedepartment, for good cause, may waive a penalty imposed for failure to file areturn for any one (1) calendar year, provided that:

 

(A) The return was filed within five (5) business daysfollowing the due date, including an approved extension period; and

 

(B) The taxpayer requests the waiver in writing within fifteen(15) days after the return was filed, setting forth the reasons for the latefiling.

 

(ii) If any part of a tax deficiency is due to the negligence orintentional disregard of rules and regulations there shall be added a penaltyof five percent (5%) of the amount of the deficiency plus interest as providedby subsection (b) of this section. The taxes, penalty and interest shall bepaid by the taxpayer within ten (10) days after receipt of notice and demand bythe department;

 

(iii) Taxes due together with interest, penalties and costs shallbe collectible by the department by appropriate judicial proceedings;

 

(iv) The department may credit or waive penalties imposed bythis section as part of a settlement or for any other good cause.

 

(d) Liens. Any delinquent tax is a lien upon the property ofany owner from and after the time the tax is due until the tax is paid. Thetax lien shall have preference over all liens except any valid mortgage orother liens of record filed or recorded prior to the date the tax became due.

 

(e) Tax sales. There are no specific applicable provisions fortax sales for this chapter.

 

39-22-109. Taxpayer remedies. [This section is effective January 1,2011.]

 

There are no specific applicable provisionsfor taxpayer remedies for this chapter.

 

39-22-110. Statute of limitations. [This section is effective January1, 2011.]

 

There are no specific applicable provisionsfor a statute of limitations for this chapter.

 

39-22-111. Distribution. [This section is effective January 1, 2011.]

 

(a) The proceeds from the tax imposed by this chapter shall betransferred to the state treasurer to be distributed as follows:

 

(i) Sixty percent (60%) shall be distributed to the counties inthis state where the generating facility is located. The amount shall beproportionately distributed to each county based upon the percentage of theassessed value of the generating facilities located within the county ascompared to the total assessed value of generating facilities located withinthe state;

 

(ii) Forty percent (40%) shall be deposited in the state generalfund.

 


State Codes and Statutes

State Codes and Statutes

Statutes > Wyoming > Title39 > Chapter21

CHAPTER 22 - TAX UPON PRODUCTION OF ELECTRICITY FROM WINDRESOURCES

 

39-22-101. Definitions. [This section is effective January 1, 2011.]

 

There are no specific applicable provisionsfor definitions for this chapter.

 

39-22-102. Administration. [This section is effective January 1, 2011.]

 

The department of revenue shall enforce theprovisions of this chapter. The department shall promulgate rules andregulations necessary for the implementation and enforcement of this chapter.

 

39-22-103. Imposition. [This section is effective January 1, 2011.]

 

There is levied an excise tax upon theprivilege of producing electricity from wind resources in this state. The taxshall be imposed upon the production of any electricity produced from windresources for sale or trade on or after January 1, 2012, and shall be paid bythe person producing such electricity. The tax shall be imposed on eachmegawatt hour of electricity produced from wind resources at the point ofinterconnection with an electric transmission line.

 

39-22-104. Taxation rate. [This section is effective January 1, 2011.]

 

The tax rate shall be one dollar ($1.00) oneach megawatt hour, or portion thereof, which is produced in this state.

 

39-22-105. Exemptions. [This section is effective January 1, 2011.]

 

(a) No tax shall be imposed upon electricity which is producedfrom any generating facility owned or operated by the federal government, stateof Wyoming or by any county or municipality in this state. No tax shall beimposed upon electricity which is produced for the personal consumption of theproducer, including any excess production of electricity that does not exceedfive hundred (500) kilowatt hours in any twenty-four (24) hour period.

 

(b) Electricity produced from a wind turbine shall not besubject to the tax imposed under this chapter until the date three (3) yearsafter the turbine first produced electricity for sale. After such date theproduction shall be subject to the tax, as provided by W.S. 39-22-103,regardless of whether production first commenced prior to or after January 1,2012.

 

39-22-106. Licensing; permits. [This section is effective January 1,2011.]

 

There are no specific applicable provisionsfor licenses and permits for this chapter.

 

39-22-107. Compliance; collection procedures. [This section iseffective January 1, 2011.]

 

(a) Returns and reports. Any person producing electricityfrom wind resources within this state which is subject to the tax imposed bythis chapter shall report the amount of megawatt hours produced in this stateon or before February 1 of the year immediately following the year in which theelectricity was produced.

 

(b) Payment. Any person owing a tax under this chapter shallpay the tax once each year on or before February 1 of the year immediatelyfollowing the year in which the electricity was produced. The tax shall becollected by the department of revenue.

 

(c) Timelines. There are no specific applicable provisions fortimelines for this chapter.

 

39-22-108. Enforcement. [This section is effective January 1, 2011.]

 

(a) Audits. There are no specific applicable provisions foraudits for this chapter.

 

(b) Interest. Interest at an annual rate equal to the averageprime interest as determined by the state treasurer during the preceding fiscalyear, plus four percent (4%), shall be added to all delinquent taxes under thischapter. To determine the average prime interest rate, the state treasurershall average the prime interest for at least seventy-five percent (75%) of thethirty (30) largest banks in the United States. The interest rate ondelinquent taxes shall be adjusted on January 1 of each year following the yearin which the taxes first became delinquent. In no instance shall thedelinquent interest rate be less than twelve percent (12%) nor greater thaneighteen percent (18%).

 

(c) Penalties. The following shall apply:

 

(i) If any person fails to make or file a return and remit thetax as required by W.S. 39-22-107, the department shall impose a penalty offive percent (5%) of the taxes due for each thirty (30) day period, or fractionthereof, elapsing between the due date of the return and the date filed, unlessthe person for good cause obtains from the department an extension of time forfiling prior to the due date for filing. In the event of an extension, theperson shall pay the interest due on delinquent payments set forth insubsection (b) of this section. In no event shall the total penalty imposed bythis subsection exceed twenty-five percent (25%) of the tax due. Thedepartment, for good cause, may waive a penalty imposed for failure to file areturn for any one (1) calendar year, provided that:

 

(A) The return was filed within five (5) business daysfollowing the due date, including an approved extension period; and

 

(B) The taxpayer requests the waiver in writing within fifteen(15) days after the return was filed, setting forth the reasons for the latefiling.

 

(ii) If any part of a tax deficiency is due to the negligence orintentional disregard of rules and regulations there shall be added a penaltyof five percent (5%) of the amount of the deficiency plus interest as providedby subsection (b) of this section. The taxes, penalty and interest shall bepaid by the taxpayer within ten (10) days after receipt of notice and demand bythe department;

 

(iii) Taxes due together with interest, penalties and costs shallbe collectible by the department by appropriate judicial proceedings;

 

(iv) The department may credit or waive penalties imposed bythis section as part of a settlement or for any other good cause.

 

(d) Liens. Any delinquent tax is a lien upon the property ofany owner from and after the time the tax is due until the tax is paid. Thetax lien shall have preference over all liens except any valid mortgage orother liens of record filed or recorded prior to the date the tax became due.

 

(e) Tax sales. There are no specific applicable provisions fortax sales for this chapter.

 

39-22-109. Taxpayer remedies. [This section is effective January 1,2011.]

 

There are no specific applicable provisionsfor taxpayer remedies for this chapter.

 

39-22-110. Statute of limitations. [This section is effective January1, 2011.]

 

There are no specific applicable provisionsfor a statute of limitations for this chapter.

 

39-22-111. Distribution. [This section is effective January 1, 2011.]

 

(a) The proceeds from the tax imposed by this chapter shall betransferred to the state treasurer to be distributed as follows:

 

(i) Sixty percent (60%) shall be distributed to the counties inthis state where the generating facility is located. The amount shall beproportionately distributed to each county based upon the percentage of theassessed value of the generating facilities located within the county ascompared to the total assessed value of generating facilities located withinthe state;

 

(ii) Forty percent (40%) shall be deposited in the state generalfund.

 

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