011-4 Wyo. Code R. § 4-2 Purpose of the Rules

• Library: Wyoming Administrative Code
• Edition: 2023
• Currency: Current through December 30, 2023
• Citation: 011-4 Wyo. Code R. § 4-2
• Year: 2023

The express purpose of this chapter of the rules areas follows:

(a) To provide for the administrative requirements regarding the issuance of a new cigarette tax license upon the sale, transfer, or change in location of a cigarette wholesaler's business;

(b) To provide rules applicable to the bonding of wholesalers' sales of stamps and the banks acting as agents of the Department of Revenue pursuant to W.S. 39undefined39-6-101 and 39undefined39-6-104, when the cigarette wholesaler uses metering devices upon the filing of an appropriate bond, or uses cigarette stamps in lieu of metering devices upon payment of cash for such stamps;

(c) To provide rules setting forth the tax liability of Indians, Indian Tribes, and persons conducting business with Indians on or within Indian Reservations...