002-3 Wyo. Code R. § 3-3
Whenever the Secretary of State is notified that a statutory trust company is transacting business without authority, the Secretary of State shall take action to determine how long the company has been doing business without a certificate of authority. Notice will then be sent to the statutory trust company as to taxes, fees, interest and penalties due based on this determination. If the foreign statutory trust company disagrees, it must notify the Secretary of State within 10 days advising why the taxes, fees, interest and penalties are not due. The Secretary of State shall then make a final ruling. Any final decision may be appealed to the appropriate District Court pursuant to the Wyoming Administrative Procedure Act.
002-3 Wyo. Code R. § 3-3