060-19 Wyo. Code R. §§ 19-16 - Field Audits

(a) The Wyoming Department of Audit, the Director, or the duly authorized representative of either shall have the right at reasonable times and intervals to audit the books and records of any coal lessee or operator on state lands and to inspect the leased premises and conduct field audits for the purpose of determining compliance with this chapter or the terms of the lease.

(b) Any and all parties producing, selling, transporting, and purchasing state lands royalty interest shall retain their records for six (6) years from the date of sale reporting as due under this chapter for any production from or allocated to state lands for all periods ending after January 1, 2000.

(c) Absent state lessee or operator production sales reporting as required in this subsection, the state's coal lessee shall only sell or deliver any leased substance to any person who agrees:

(i) To file reports with the Office stating the price, quantity, origin, and disposition of all production purchased from a state lease; and

(ii) To allow an audit as provided for in this section.

Notes

060-19 Wyo. Code R. §§ 19-16