011-7 Wyo. Code R. §§ 7-11 - Apportionment or Distribution
This is the process of assigning a portion of the Wyoming allocated value to county and tax districts as determined by the Department Rules Chapter 21, "Tax District Mapping". The process is completed in two steps:
(a) Identify all situs
property, i.e. property which has a well defined legal location, site specific
delineation, and specific investment accounting records; and
(b) Identify all non-situs property or
property not defined by legal descriptions, such as property which is
continuous in nature (i.e. miles of pipeline, wire miles, cable miles,
transmission lines, and others), and specific investment accounting assets
segregated by the above items.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.