2015 Wyoming Code
TITLE 39 - TAXATION AND REVENUE
CHAPTER 17 - FUEL TAX
ARTICLE 1 - GASOLINE TAX
SECTION 39-17-104. - Taxation rate.
39-17-104. Taxation rate.
(a) Except as otherwise provided by this section and W.S. 39-17-105, the total tax on gasoline shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows:
(i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105;
(ii) Notwithstanding paragraph (i) of this subsection, gasoline sold for use in aircraft shall be taxed at four cents ($.04) per gallon except for those fuels exempted under W.S. 39-17-105;
(iii) In addition to the tax collected pursuant to paragraphs (i) and (ii) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105(a).
(b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, 1.
(c) Amended and renumbered as (a)(iii) by Laws 2003, Ch. 15, 1.
(d) Repealed by Laws 2003, Ch. 15, 2.
(e) Repealed by Laws 2015, ch. 28, 3.
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