011-8 Wyo. Code R. § 8-6

Current through April 27, 2019

Section 8-6 - Valuation Basis Explanation to Taxpayer

(a) The Department will compare the car company's mileage reports to the railroad company's mileage information. If there is a discrepancy, the Department will advise the car company of the discrepancy, and the company will have fourteen (14) calendar days to correct the report and/or explain the discrepancy. If the company does not adequately respond within fourteen (14) days, the Department will issue a valuation using the mileage that results in a higher tax amount.

(b) The Department will provide each assessed car company a preliminary notice of taxable value setting forth the methods used to arrive at value.

• (i) The company may request an informal conference to object to the preliminary notice of value and to provide information as to any errors of fact or law or present additional information. If the objection is a clerical error, the company shall immediately notify the Department, and a conference may not be necessary.

• (ii) The request for conference must be made in writing and filed with the Department within ten (10) calendar days of the postmark of the preliminary notice. The Department will notify the company of the date of the conference by phone or electronic mail.

011-8 Wyo. Code R. § 8-6