011-2 Wyo. Code R. §§ 2-8 - Credits and Refunds

(a) Credit. Credits may automatically be applied against the next appropriate liability on the account unless requested otherwise by the taxpayer.

(b) Refunds. Refund requests shall be made in writing to the Department and shall explain the basis of the refund request. Supporting documentation evidencing the overpayment shall be retained by the vendor. Postmarks shall serve as the date of refund request and shall begin tolling the statute of limitations. A taxpayer seeking refund of taxes overpaid to a vendor shall seek a refund from the vendor. The notice to the vendor shall contain the information necessary to determine the validity of the request.

(c) Repossession. No refund of sales or use tax shall be made as a result of repossession of tangible personal property.

Notes

011-2 Wyo. Code R. §§ 2-8

Amended, Eff. 8/31/2023.