011-3 Wyo. Code R. § 3-4

Current through April 27, 2019

Section 3-4 - Administrative functions

(a) Generation taxes accrued by the producer during any calendar year shall be reported to the Department on forms provided by the Department.

(b) The rate charged shall be as established in W.S. 39-22-104.

• (i) This rate shall be assessed against each megawatt hour of electricity produced or portion thereof for sale or trade by the producer.

• (ii) Round the number of megawatt hours produced to the nearest whole unit and multiply the result by the current tax rate.

(c) Electricity produced from a wind turbine shall not be subject to the tax imposed under W.S. W.S. W.S. 39-22-103 until the date three (3) years after the turbine first produced electricity for sale or trade. For any wind turbine that began production of electricity for sale or trade prior to January 1, 2009 all electricity produced on or after January 1, 2012 is subject to the generation tax. If the wind turbine began production for sale or trade at some time during 2009 then only that power produced in 2012 after the three year exclusion will be subject to the generation tax. As an example if the wind turbine began selling electricity on July 1 of 2009 then only power produced in the last six months of 2012 would be subject to the generation tax.

011-3 Wyo. Code R. § 3-4