{"data":{"id":"us-wy/wyo.-stat.-39-15-210","jurisdiction":"us-wy","citation":"Wyo. Stat. § 39-15-210","heading":"Statute of limitations.","body":"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.","path":["TITLE 39 - TAXATION AND REVENUE","CHAPTER 15 - SALES AND USE TAX","ARTICLE 2 - LOCAL SALES AND USE TAX"],"source_url":"https://wyoleg.gov/statutes/compress/title39.pdf","current_through":"2026 Budget Session; as of 2026-07-01","vintage":"","retrieved_at":"2026-09-04T00:16:32Z","sha256":"7bfb4f67122733a462fe78d81f0b0ff2f8515c3e564c3807988ebba4c681d140","source_id":"us-wy","stale":false,"prev":"us-wy/wyo.-stat.-39-15-209","next":"us-wy/wyo.-stat.-39-15-211"},"notice":"GroundRules: Original legal text. Not legal advice."}