2018 Wyoming Statutes
TITLE 39 - TAXATION AND REVENUE
CHAPTER 19 - INHERITANCE TAXES
SECTION 39-19-102 - Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty.
39-19-102. Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty.
(a) The department of revenue shall collect the following fees:
(i) Ten dollars ($10.00) for a certificate authorizing transfer of stock or securities of a corporation; and
(ii) Ten dollars ($10.00) for a certificate showing no tax due.
(b) No officer shall receive any additional compensation other than as allowed by law, by reason of duties imposed under this section.
(c) All money collected under W.S. 39-19-101 through 39-19-111 shall be credited to the general fund.
(d) No state employee who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law or in the following cases:
(i) The delivery to the taxpayer, his designee or his legal representatives upon written request of a copy of any return or report in connection with his tax;
(ii) The publication of statistics so classified to prevent the identification of particular returns or reports;
(iii) The furnishing of any information to the United States government and its territories, the District of Columbia, any state allowing similar privileges to the department or to the multistate tax commission for relay to tax officials of cooperating states. Information furnished shall be only for tax purposes;
(iv) The inspection of tax returns and records by the state department of audit.
(e) Any person who violates subsection (d) of this section is guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars ($1,000.00), imprisoned for not more than one (1) year, or both.
