Section 26-4-102 - Record of receipts; payment to treasurer; credit to fund(a) The commissioner shall keep a complete and accurate record of all monies he receives and disburses. All tax returns and records are open to examination at any time by the director of the state department of audit or his representative.(b) The commissioner shall promptly deposit all monies he receives from any charges to the general fund, with receipt and acknowledgement submitted to the state treasurer, except that: (i) Repealed by Laws 2017, ch. 9, § 3.(ii) The gross premium tax levied upon fire insurance premiums shall be deposited by the state treasurer as provided in this paragraph. For purposes of this paragraph, the gross premium tax levied upon fire insurance premiums is equal to thirty percent (30%) of the total gross premium tax levied upon all property, casualty and multiple line insurers. The gross premium tax levied upon fire insurance premiums shall be deposited as follows:(A) Up to one hundred percent (100%) of the gross premium tax, less any amount deposited under subparagraph (B) of this paragraph, shall be deposited by the state treasurer in the volunteer firefighter, EMT and search and rescue pension account pursuant to W.S. 35-9-628;(B) Forty percent (40%) of the gross premium tax shall be deposited by the state treasurer in the Fire A legislative reserve account created by W.S. 15-5-202(e), provided that no deposit shall be made under this subparagraph on and after the date that the firemen plan A as defined in W.S. 15-5-211(a)(i) has no remaining members receiving benefits.(iii) Any premium assessments collected under W.S. 26-4-103(n), which shall be transferred to the air ambulance coverage account not more than thirty (30) days after receipt.Amended by Laws 2023, ch. 133,§ 1, eff. 7/1/2023.Amended by Laws 2022 , ch. 8, § 2, eff. 4/1/2022.Amended by Laws 2020 , ch. 107, § 1, eff. 7/1/2020.Amended by Laws 2020 , ch. 22, § 2, eff. 3/9/2020.Amended by Laws 2019 , ch. 189, § 3, eff. 4/1/2020.Amended by Laws 2019 , ch. 83, § 1, eff. 7/1/2019.Amended by Laws 2017 , ch. 9, § 3, eff. 7/1/2017.Amended by Laws 2015 , ch. 32, § 2, eff. 7/1/2015.Amended by Laws 2015 , ch. 12, § 1, eff. 7/1/2015.