2015 Wyoming Code
TITLE 39 - TAXATION AND REVENUE
CHAPTER 12 - INCOME TAX
SECTION 39-12-101. - Preemption by state.
39-12-101. Preemption by state.
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.
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