Wyo. Code R. 045-0002-1
Fuel Tax Administration
Chapter 1: Fuel Tax Administration
Effective Date: 02/21/2012 to 11/03/2015
Rule Type: Superceded Rules & Regulations
Reference Number: 045.0002.1.02212012
| Section 1 | Authority | 1-1 |
|---|---|---|
| Section 2 | Licensing Procedure for New Applicants | 1-1 |
| Section 3 | License Renewal Procedure | 1-2 |
| Section 4 | Relicensing Procedures for Expired or Revoked Licensees | 1-3 |
| Section 5 | Refund Claims and Audit Documentation | 1-3 |
| Section 6 | Gross/Net and Billed Reporting | 1-4 |
| Section 7 | Shrinkage | 1-4 |
| Section 8 | Accidental Blending and Product Transfer Procedures | 1-4 |
| Section 9 | Procedure for Refunds on Agricultural, Auxiliary, and Non-highway Equipment | 1-5 |
| Section 10 | Limitations for Allowing Credits or Refunds | 1-6 |
| Section 11 | Notice of Intent to Revoke Supplier, Distributor, Dealer, Importer, and Exporter License | 1-6 |
| Section 12 | Insufficient Funds Checks Written to WYDOT | 1-6 |
| Section 13 | Unrecoverable License Taxes | 1-6 |
| Section 14 | Aviation Distribution Procedures | 1-6 |
| Section 15 | Ethanol Credit Procedures | 1-7 |
| Section 16 | Electronic Filing | 1-7 |
Fuel Tax Administration
These rules are promulgated by authority of W.S. 39-17-102 and W.S. 39-17-202.
(a) A supplier, terminal operator, distributor, importer, or exporter shall apply on forms the Wyoming Department of Transportation (WYDOT) provides. The applicant shall:
(i) Submit proof of registration to do business in Wyoming from the Wyoming Secretary of State if the applicant is a limited liability corporation, limited partnership, or corporation;
(ii) Submit a current list of the business's owners, partners, members, managers, or corporate officers;
(iii) Submit proof of a federal employer tax identification number;
(iv) Declare bulk storage capacity located in Wyoming by fuel type;
(v) Declare the physical location of the business, bulk plant, and all other storage facilities; and
(vi) Remit the appropriate licensing fee for each fuel type license requested.
(b) In addition to the preceding procedures, a supplier, terminal operator, distributor, importer, or exporter may be required to:
(i) Submit a current financial statement;
(ii) Submit proof of a valid sales tax license; and
(iii) Submit a color photograph of the bulk plant.
(c) A dealer shall apply for a license on forms WYDOT provides. The applicant shall:
(i) Submit proof of registration to do business in Wyoming from the Wyoming Secretary of State if the applicant is a limited liability corporation, limited partnership, or corporation;
(ii) Submit a current list of the business’s owners, partners, members, managers, or corporate officers;
(iii) Submit proof of a federal tax identification number;
(iv) Declare bulk storage capacity located in Wyoming by fuel type;
(v) Declare the physical location of the business and all storage facilities;
(vi) Submit a list of fuel suppliers; and
(vii) Remit the appropriate licensing fee for each fuel type, per location.
(d) In addition to the preceding procedures, a dealer may be required to:
(i) Submit proof of a valid sales tax license; and
(ii) Submit a color photograph of all storage facilities.
(a) A supplier, terminal operator, distributor, importer, exporter, or dealer shall renew annually on forms WYDOT provides. The applicant shall:
(i) Provide proof of good standing from the Wyoming Secretary of State if the applicant is a limited liability corporation, limited partnership, or corporation;
(ii) Remit the appropriate licensing fee for each fuel type license requested; and
(iii) Provide a color photograph and physical location for all bulk plants and storage facilities if they have been moved, relocated, or updated.
(b) When the license expires, the licensee shall not purchase, sell, or distribute fuel, and the licensee’s suppliers shall be so notified.
(a) A licensee whose license has expired or who has had a license revoked and seeks relicensing shall file an application with WYDOT and remit the required license fee.
(b) In addition to the preceding procedures, a licensee may be required to:
(i) Remit in certified funds all unpaid taxes, penalties, and interest along with all outstanding fuel tax reports;
(ii) Submit the required licensee fee using certified funds; and
(iii) Post a bond with the Department pursuant to W.S. 39-17-106 and W.S. 39-17-206.
(a) A preprinted, serially numbered invoice issued at the time of sale is required for refund claims and audit purposes. The invoice shall include the following information:
(i) The date of sale;
(ii) The name and address of the seller;
(iii) The name of the purchaser;
(iv) The number of gallons sold;
(v) The type of fuel sold. Diesel fuel receipts shall clearly state whether the fuel contains dye or is undyed;
(vi) The price per gallon including all applicable taxes; and
(vii) The company unit number on the motor vehicle, the power unit’s license number and state, or other identifying number on the vehicle or vehicles owned or operated by the purchaser.
(b) No altered or corrected invoice shall be accepted for refund purposes. Invoices containing errors shall be voided, and a new invoice issued and attached to the original invoice. The seller shall retain all invoices, original and voided, for 3 years.
(c) A licensee may retain record information on CD-ROM, disk, microfiche, or other electronic means with prior WYDOT approval.
Pursuant to W. S. 39-17-102(a) and W.S. 39-17-202(a), suppliers, distributors, importers, and exporters shall report net, gross, and billed gallons. Distributors, importers, and exporters shall report the same net or gross gallons as the seller billed to them. Any excess fuel tax collected shall be remitted.
Bulk plants shall include card locks and key locks directly fed by bulk plants. Bulk plants shall not include bulk storage that is part of a retail location. Neither shall bulk plants include fuel stored in transport trucks, tank wagons, rail cars, or any other vessel. To qualify as a purchase directly from a terminal, the fuel must be owned by the purchaser when it leaves the terminal.
(a) If undyed diesel fuel is accidentally blended with dyed diesel fuel, the licensed supplier, importer, distributor, or exporter shall contact WYDOT and provide the following information in writing:
(i) The date and time of the incident;
(ii) The exact location of the incident;
(iii) Why and how the blending occurred;
(iv) The party responsible for the blending—including all companies and the names of the driver(s) and the purchaser; and
(v) The number of gallons involved.
(b) The blended gallons shall also be reported on the monthly tax return, and the written explanation shall be included.
(c) For those fuels purchased as one product type and then sold as another product type, the licensed supplier, importer, distributor, or exporter shall include a written explanation of transfer along with the monthly tax return.
(a) Undyed, tax-paid special diesel fuel used to power agricultural, auxiliary, or non-highway equipment is eligible for a refund of the fuel taxes paid at the time of purchase less the state sales tax due the Department of Revenue. The user shall:
(i) Submit a written and signed form provided by WYDOT;
(ii) Submit receipts and total gallons with the written claim forms to WYDOT, showing the amounts of taxes paid (fuel and additional license tax) on the special fuel;
(iii) State the purpose of the fuel and why a refund is due; and
(iv) Include a list of all equipment using the diesel fuel for which the refund is being claimed.
(b) Trip logs, fuel disbursement log(s), receipts and invoices, and a complete list of all vehicles and equipment shall be maintained for audit purposes at the fuel user's office and may be requested for verification at WYDOT's discretion.
(c) Idle time and off-loading are taxable uses of fuel and shall not be eligible for any non-highway credit or refund.
(d) The one cent per gallon additional license tax imposed by W.S. 39-17-104 and W.S. 39-17-204 is not subject to refund.
(e) Tax-paid bulk gasoline and undyed diesel purchased for agricultural purposes are eligible for a refund of the fuel taxes paid at the time of purchase. The user shall:
(i) Submit a statement to the Department in a format required by the Department;
(ii) Submit receipts and total gallons with the statement showing the taxes paid (fuel and additional license taxes) on the gasoline and undyed diesel;
(iii) Specify the number of gallons claimed; and
(iv) Provide proof of gallons claimed for credit of the federal gasoline and undyed diesel taxes with the first quarter request (IRS required forms noted on the refund request).
Agricultural gasoline refunds will be issued within 60 days following the receipt of a complete, documented, and signed refund request. All persons seeking refunds shall submit all the necessary documentation to the Department within 1 year following the date fuel was purchased.
(a) WYDOT shall issue a failure-to-file delinquency notice to a licensee who fails to comply with W.S. 39-17-107(a) or W.S. 39-17-207(a) by filing the required monthly tax reports on time. The licensee shall have 10 days from the date of the letter to file the delinquent tax report. Noncompliance may result in license revocation. WYDOT shall notify any revoked licensee's suppliers and customers of the revocation.
(b) WYDOT shall issue a billing for delinquent taxes, penalty, and interest to a licensee who fails to comply with W.S. 39-17-107(b) or W.S. 39-17-207(b) by remitting the correct monthly fuel taxes. The licensee shall have 10 days from the date of the letter to remit the delinquent taxes, penalty, and interest. Noncompliance shall result in license revocation. WYDOT shall notify any revoked licensee's suppliers and customers of the revocation.
All insufficient funds checks shall be redeemed with certified funds. WYDOT may require certified funds for all future fuel taxes, penalties, interest, and license renewal fees.
The supplier, distributor, or importer shall notify WYDOT of any unrecoverable Wyoming license taxes. WYDOT shall then provide the supplier, distributor, or importer with the documentation necessary to request a tax credit. WYDOT shall authorize in writing the credit to be taken against a future liability.
The aviation distribution shall be comprised of taxes on fuel distributed to bulk storage facilities at Wyoming airports and used for the aircraft at the airport.
(a) Before receiving ethanol credits, Wyoming ethanol producers shall provide WYDOT copies of contracts with Wyoming grain producers verifying agreements to purchase at least 25 percent worth of Wyoming-origin grain stocks.
(b) The producer who is granted a credit shall transfer the credit to any person having a tax liability for the sale of ethanol based motor fuel or gasoline in Wyoming;
(c) Credits based on metered production reports shall be issued to each qualifying producer on a monthly basis until the total of all tax credits equals $4 million per year. Pursuant to W.S. 39-17-109(d), credits shall not exceed an amount equal to the amount of Wyoming-origin products purchased for the process of producing ethanol, excluding water.
(d) Credit shall be issued on a calendar year basis.
(e) Wyoming ethanol producers shall submit to WYDOT documentation supporting the purchase of at least 25 percent worth of Wyoming-origin grain stocks for year-end reconciliation of authorized credits.
(f) If natural damage to a significant portion of available Wyoming grain stock occurs, as determined by the Department of Agriculture, written verification of the natural damage shall be provided to WYDOT.
(g) WYDOT may deny or revoke any credit issued if it finds the ethanol producer provided false information.
(a) Suppliers, distributors, importers, and exporters will be required to file monthly reports electronically by the specified in the following:
(i) On or before October 1, 2011, for filers with more than 1,000 scheduled lines;
(ii) On or before January 1, 2012, for filers with more than 750 schedule lines;
(iii) On or before April 1, 2012, for filers with more than 500 schedule lines;
(iv) On or before July 1, 2012, for filers with more than 250 schedule lines.
(b) Any filer who is not able to file electronically on or before the preceding referenced date must be exempted in writing by the Department.