39-17-204. Taxation rate. (a) Except as otherwise provided by this section and W.S. 39-17-205, the total tax on diesel fuels shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows: (i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all diesel fuels used, sold or distributed for sale or use in this state; (ii) In addition to the tax collected pursuant to paragraph (i) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all diesel fuels used, sold or distributed for sale or use in this state except for those fuels exempted in W.S. 39-17-205(b) and (e); (iii) Notwithstanding paragraph (i) of this subsection, jet fuel sold for use in aircraft shall be taxed at four cents ($.04) per gallon. (b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, 1. (c) Repealed By Laws 2003, Ch. 15, 2. (d) Repealed By Laws 2003, Ch. 15, 2. (e) Repealed by Laws 2015, ch. 28, 3.
Wyoming Legal Code