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Wyoming · Through 2026 Budget Session; as of 2026-07-01

Wyo. Stat. § 39-12-101: Preemption by state.

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Where this section sits in the code
  1. TITLE 39 - TAXATION AND REVENUE
  2. CHAPTER 12 - INCOME TAX

The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income and no county, city, town or other political subdivision shall have the right to impose, levy or collect such taxes.

Collected 2026-09-04T00:16:32Z. Source file · JSON

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