045-1 Wyo. Code R. § 1-5
(a) WYDOT shall issue a failure-to-file delinquency notice to a licensee who fails to comply with W.S. 39-17-107(a), W.S. W.S. 39-17-207(a), or W.S. W.S. 39-17-307(a) by not filing the required monthly tax reports on time. The licensee shall have 10 days from the date of the letter to file the delinquent tax report. Noncompliance may result in license revocation. WYDOT shall notify any revoked licensee's suppliers and customers of the revocation.
(b) WYDOT shall issue a billing for delinquent taxes, penalty, and interest to a licensee who fails to comply with W.S. W.S. 39-17-107(b), W.S. W.S. 39-17-207(b), or W.S. W.S. 39-17-307(b) by remitting the correct monthly fuel taxes. The licensee shall have 10 days from the date of the letter to remit the delinquent taxes, penalty, and interest. Noncompliance shall result in license revocation. WYDOT shall notify any revoked licensee's suppliers and customers of the revocation.
045-1 Wyo. Code R. § 1-5
Amended, Eff. 11/3/2015.