{"data":{"id":"us-wy/wyo.-stat.-39-17-204","jurisdiction":"us-wy","citation":"Wyo. Stat. § 39-17-204","heading":"Taxation rate.","body":"(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 ($.24) per gallon. The rate shall be imposed as follows:\n(i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all diesel fuels used, sold or distributed for sale or use in this state;\n(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 ($.01) per gallon on all diesel fuels used, sold or distributed for sale or use in this state except for those fuels exempted in W.S. 39-17-205(b) and (e);\n(iii) Notwithstanding paragraph (i) of this subsection, jet fuel sold for use in aircraft shall be taxed at four cents ($.04) per gallon.\n(b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, § 1.\n(c) Repealed By Laws 2003, Ch. 15, § 2.\n(d) Repealed By Laws 2003, Ch. 15, § 2.\n(e) Repealed by Laws 2015, ch. 28, § 3.","path":["TITLE 39 - TAXATION AND REVENUE","CHAPTER 17 - FUEL TAX","ARTICLE 2 - DIESEL FUEL TAXES"],"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":"07ea077b30de910cc69044cd69a634fd2db6cf2de2eafcdd0a918e1aff348379","source_id":"us-wy","stale":false,"prev":"us-wy/wyo.-stat.-39-17-203","next":"us-wy/wyo.-stat.-39-17-205"},"notice":"GroundRules: Original legal text. Not legal advice."}