Wyo. Stat. § 39-15-210
Current with changes from the 2024 Legislative Session, Acts 1-58, 60-118
No person shall be liable for payment of the tax imposed under W.S. 39-15-204(a)(ii) for any sale of lodging services made more than one (1) year prior to the date he is notified by the department of revenue of his liability for the tax.
W.S. 39-15-210