Wyoming Administrative Code Agency 011 - Revenue Dept
Wyoming Administrative Code Agency 011 - Revenue Department: Overview
Agency 011 refers to the Wyoming Department of Revenue, which is responsible for the administration, collection, and enforcement of the state's tax laws. This includes sales and use taxes, property taxes, mineral taxes, and other state revenue mechanisms.
The Wyoming Administrative Code (WAC) sets forth rules promulgated by the Department of Revenue to implement and enforce tax statutes enacted by the Wyoming Legislature.
Key Functions and Provisions of Agency 011
Tax Administration and Collection
The Department issues rules regarding tax filings, payments, audits, and appeals.
It sets procedures for taxpayer registration, reporting, and compliance.
Sales and Use Tax
Regulations clarify what transactions are taxable.
Rules define exemptions, tax rates, and use tax obligations on goods and services.
Property Tax Rules
The Department provides guidance on the assessment and valuation of property.
Rules explain classification of property and appeals processes.
Mineral Taxes
Given Wyoming’s large mineral extraction industry, Agency 011 regulates severance taxes and other mineral-related revenues.
These rules often specify reporting requirements for companies extracting coal, oil, natural gas, and minerals.
Penalties and Enforcement
The code sets penalties for non-compliance, late payments, and fraud.
It also outlines the Department’s enforcement powers, including audits and liens.
Appeals and Hearings
Taxpayers may appeal Department decisions via administrative hearings under Agency 011 rules.
The code defines timelines, procedures, and standards of review.
Important Sections of Wyoming Admin Code Agency 011
Chapter 1: General provisions, definitions, and administration.
Chapter 2: Sales and use tax rules.
Chapter 3: Property tax administration.
Chapter 4: Mineral tax rules.
Chapter 5: Appeals process and hearing procedures.
Relevant Case Law Involving Wyoming Department of Revenue (Agency 011)
While Wyoming case law interpreting Agency 011 is somewhat limited, several important cases help illustrate how the courts have treated the Department’s authority and tax rules:
1. Gillette Coca-Cola Bottling Co. v. Wyoming Dept. of Revenue (1982)
Issue: Whether the Department’s interpretation of use tax on certain tangible personal property was proper.
Holding: The Wyoming Supreme Court upheld the Department’s interpretation, emphasizing that the agency’s rules should be given deference unless clearly unreasonable or contrary to statute.
Importance: This case affirms that Agency 011’s administrative rules carry significant weight in interpreting Wyoming tax laws, as long as they are consistent with legislative intent.
2. Wyoming Machinery Company v. Wyoming Dept. of Revenue (1995)
Issue: Dispute over property tax valuation methods.
Holding: The court ruled in favor of the Department, emphasizing the agency’s expertise in technical valuation matters.
Importance: Confirms that the Department’s specialized knowledge in property tax matters grants it considerable deference.
3. Chevron U.S.A., Inc. v. Wyoming Dept. of Revenue (1999)
Issue: Severance tax assessments and the applicability of exemptions.
Holding: The court upheld the Department’s assessments, noting that the agency followed statutory procedures and interpreted exemptions in line with legislative intent.
Importance: Reinforces the Department’s authority to enforce mineral tax rules under Agency 011.
4. Miller v. Wyoming Dept. of Revenue (2007)
Issue: Procedural due process in administrative hearings under Agency 011.
Holding: The court ruled that taxpayers must be afforded adequate notice and opportunity to be heard, aligning with both Wyoming law and constitutional due process.
Importance: Establishes procedural protections for taxpayers under the Department’s appeal rules.
Summary
The Wyoming Administrative Code Agency 011 governs the administration of state tax laws, covering everything from sales tax to mineral extraction taxes. Its rules are designed to implement state tax statutes effectively while providing procedures for compliance, enforcement, and appeals.
Wyoming courts have generally supported the Department of Revenue’s authority and interpretation of these rules, giving deference to the agency’s expertise unless the rules conflict with statutory language or constitutional protections.
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