Current through the 2024 legislative session
Section 39-17-204 - Taxation rate(a) Except as otherwise provided by this section and W.S. 39-17-205, the total tax on diesel fuels 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 diesel fuels used, sold or distributed for sale or use in this state;(ii) In addition to the tax collected pursuant to paragraph (i) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all diesel fuels used, sold or distributed for sale or use in this state except for those fuels exempted in W.S. 39-17-205(b) and (e);(iii) Notwithstanding paragraph (i) of this subsection, jet fuel sold for use in aircraft shall be taxed at four cents ($.04) per gallon.(b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, § 1.(c) Repealed By Laws 2003, Ch. 15, § 2.(d) Repealed By Laws 2003, Ch. 15, § 2.(e) Repealed by Laws 2015, ch. 28, § 3.Amended by Laws 2015 , ch. 28, § 3, eff. 7/1/2015.Amended by Laws 2014 , ch. 61, § 1, eff. 3/10/2014.Amended by Laws 2013 , ch. 49, § 1, eff. 7/1/2013.