045-1 Wyo. Code R. § 1-6
Current through April 27, 2019
(a) Any refund requests from distributors, importers, exporters, or suppliers shall be submitted on or before the last day of the month for the preceding calendar month. The refund request is not valid if not submitted within one year from the date of purchase.
(b) Any portion of a refund request may be withheld to satisfy taxes due.
(c) A licensee may retain record information on CD-ROM, disk, microfiche, or other electronic means with prior WYDOT approval.
(d) End-user refunds are addressed in Sections 14 and 15 of this rule and regulation.
045-1 Wyo. Code R. § 1-6
Amended, Eff. 11/3/2015.