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

Wyo. Stat. § 39-15-210: Statute of limitations.

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Where this section sits in the code
  1. TITLE 39 - TAXATION AND REVENUE
  2. CHAPTER 15 - SALES AND USE TAX
  3. ARTICLE 2 - LOCAL SALES AND USE TAX

No person shall be liable for payment of the tax imposed under W.S. 39-15-204(a)(ii) for any sale of lodging services made more than one (1) year prior to the date he is notified by the department of revenue of his liability for the tax.

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

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