There Is a Newer Version
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the Wyoming Statutes
2012 Wyoming Statutes
TITLE 12 - ALCOHOLIC BEVERAGES
CHAPTER 2 - WYOMING LIQUOR DIVISION
12-2-306. Sales to licensees failing to pay sales tax prohibited; hearing and review.
Universal Citation:
WY Stat § 12-2-306 (through 2012)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Upon certification by the department of revenue that any licensee is sixty (60) or more days delinquent in paying sales taxes, the liquor commission shall not sell alcoholic beverages to the licensee or its operator until the department of revenue certifies that the licensee has paid all sales taxes owed. Upon receipt of certification, the commission shall notify the issuing licensing authority of the delinquency. The licensee shall be allowed a hearing before the state board of equalization as provided by the Wyoming Administrative Procedure Act if the licensee feels aggrieved by any action taken under this section.
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