Section 39-17-104 - Taxation rate(a) Except as otherwise provided by this section and W.S. 39-17-105, the total tax on gasoline 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 gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105;(ii) Notwithstanding paragraph (i) of this subsection, gasoline sold for use in aircraft shall be taxed at four cents ($.04) per gallon except for those fuels exempted under W.S. 39-17-105;(iii) In addition to the tax collected pursuant to paragraphs (i) and (ii) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105(a).(b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, § 1.(c) Amended and renumbered as (a)(iii) by Laws 2003, Ch. 15, § 1.(d) Repealed by Laws 2003, Ch. 15, § 2.(e) Repealed by Laws 2015, ch. 28, § 3.Amended by Laws 2015 , ch. 28, § 3, eff. 7/1/2015.Amended by Laws 2014 , ch. 61, § 1, eff. 3/10/2014.Amended by Laws 2013 , ch. 49, §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.