Wyoming State Tax Protest (Adapted — No State Income Tax)

WYOMING STATE TAX PROTEST — SEVERANCE / MINE PRODUCT TAX AND OTHER NON-INCOME STATE TAXES

TABLE OF CONTENTS

1. Caption
2. Preliminary Statement and Jurisdictional Note
3. Parties
4. Jurisdiction and Timeliness
5. Statement of Facts
6. Adapted Position — Wyoming Has No State Income Tax
7. Grounds for Protest
8. Relief Requested
9. Reservation of Rights
10. Verification
11. Certificate of Service
12. Wyoming Practice Notes
13. Sources and References

1. CAPTION

BEFORE THE STATE BOARD OF EQUALIZATION

FOR THE STATE OF WYOMING

Docket No. [________________________________]

NOTICE OF APPEAL AND PETITION / STATEMENT OF PROTEST

2. PRELIMINARY STATEMENT AND JURISDICTIONAL NOTE

Petitioner, by and through undersigned counsel, hereby files this Notice of Appeal and Petition (the "Protest") from the final administrative determination issued by the Wyoming Department of Revenue ("DOR") dated [DATE OF DETERMINATION] (the "Final Determination"), and respectfully shows the Wyoming State Board of Equalization ("SBOE" or the "Board") as follows:

3. PARTIES

3.1. Petitioner [TAXPAYER NAME] is a [INDIVIDUAL / CORPORATION / LLC / PARTNERSHIP] with its principal place of business at [ADDRESS], holding Wyoming Tax Identification Number [ID] and, where applicable, Federal EIN [EIN].

3.2. Respondent Wyoming Department of Revenue is the agency charged with administration and collection of state taxes under Wyo. Stat. § 39-1-301 et seq.

3.3. Respondent Wyoming Department of Audit, Mineral Audit Division (where applicable) conducts severance tax audits under Wyo. Stat. § 9-1-507 and Title 39, Chapter 14.

4. JURISDICTION AND TIMELINESS

4.1. The Board has jurisdiction over this Protest under Wyo. Stat. § 39-1-304(a) (powers and duties of the SBOE) and the substantive remedy provisions applicable to the tax in dispute, including:

• Wyo. Stat. § 39-14-209(b)(iv) (coal severance tax — appeal to SBOE within 30 days of final DOR decision);
• Wyo. Stat. § 39-14-309(b)(iv) (oil and gas — taxpayer remedies);
• Wyo. Stat. § 39-14-409(b)(iv) (trona);
• Wyo. Stat. § 39-14-509(b)(iv) (bentonite);
• Wyo. Stat. § 39-14-609(b)(iv) (uranium);
• Wyo. Stat. § 39-14-709(b)(iv) (other valuable deposits);
• Wyo. Stat. § 16-3-107 (contested case procedure under the Wyoming APA).

4.2. The Final Determination was issued on [DATE] and received by Petitioner on [DATE].

4.3. This Protest is filed within thirty (30) days of the Final Determination and is therefore timely. See Wyo. Stat. § 39-14-209(b)(iv); SBOE Rules of Practice and Procedure, Chapter 2.

4.4. Petitioner has paid, or will timely pay, any undisputed portion of the assessment to preserve appellate rights and minimize accrual of interest under Wyo. Stat. § 39-14-208(c).

5. STATEMENT OF FACTS

5.1. Petitioner is engaged in [DESCRIBE BUSINESS — e.g., extraction of oil and gas in Campbell County, Wyoming; coal mining at the [MINE NAME]; or other taxable activity].

5.2. For the reporting periods [MONTH/YEAR through MONTH/YEAR] (the "Audit Period"), Petitioner timely filed [returns / production reports / Form WY-XXX] and remitted all tax it believed to be due.

5.3. On [DATE], the DOR (or the Mineral Audit Division of the Wyoming Department of Audit) issued a [Notice of Value Change / Notice of Deficiency / Audit Findings Letter] (the "Notice") proposing additional [severance tax / mine product tax / other] of $[AMOUNT], plus interest of $[AMOUNT] and penalties of $[AMOUNT].

5.4. Petitioner timely filed a written objection / request for hearing on [DATE] under Wyo. Stat. § 16-3-107.

5.5. After informal review, DOR issued the Final Determination dated [DATE], sustaining the assessment in whole or in part on the following grounds: [SUMMARIZE DOR'S RATIONALE].

5.6. Petitioner disputes the Final Determination on the legal and factual grounds set forth below.

6. ADAPTED POSITION — WYOMING HAS NO STATE INCOME TAX

6.1. No personal income tax. Wyoming does not impose a tax on the personal income of its residents or non-residents. See Wyoming Department of Revenue, Wyoming Tax Information (no individual income tax statute exists within Title 39). Any assessment styled or characterized as a Wyoming "personal income tax" is void ab initio.

6.2. No corporate income tax. Wyoming likewise imposes no corporate income or franchise tax measured by net income. The principal entity-level state taxes in Wyoming are:

• Severance taxes on the extraction of minerals (Wyo. Stat. Title 39, Ch. 14);
• Sales and use taxes (Wyo. Stat. Title 39, Chs. 15 and 16);
• Property taxes assessed at the county level (Wyo. Stat. Title 39, Ch. 13);
• Business / corporate license fees administered by the Secretary of State (not by DOR; not a tax on income).

6.3. Adapted scope of this Protest. Because no income tax exists, this Protest is adapted to challenge the actually-assessed Wyoming tax identified below:

• ☐ Severance / mine product tax under Wyo. Stat. Title 39, Ch. 14
• ☐ Sales and use tax (see companion template sales_use_tax_protest.md)
• ☐ Cigarette / tobacco tax (Wyo. Stat. § 39-18-101 et seq.)
• ☐ Fuel / motor vehicle fuel tax (Wyo. Stat. § 39-17-101 et seq.)
• ☐ Other excise tax: [SPECIFY]

6.4. To the extent any communication from DOR uses the phrase "income tax," Petitioner respectfully treats such reference as a scrivener's error, and this Protest is directed to the substantive tax actually at issue.

7. GROUNDS FOR PROTEST

7.1. Ground One — Erroneous Valuation. DOR's valuation of the [mineral / product] at the point of valuation under Wyo. Stat. § 39-14-203(b)(iv) (or the analogous article for the mineral at issue) is contrary to the statutory netback / proportionate-profits methodology and overstates fair market value by approximately $[AMOUNT].

7.2. Ground Two — Disallowed Deductions. DOR improperly disallowed Petitioner's claimed deductions for [transportation, processing, gathering, dehydration, compression, or other direct costs], contrary to the express allowances in Wyo. Stat. § 39-14-203(b)(vi)–(viii).

7.3. Ground Three — Statute of Limitations. The Audit Period in part exceeds the limitations period prescribed by Wyo. Stat. § 39-14-208(b) (severance) or Wyo. Stat. § 39-15-110 (sales). DOR may not assess additional tax for periods more than [three (3) / five (5) / six (6)] years preceding the engagement of audit absent fraud or gross negligence.

7.4. Ground Four — Reliance on Written Departmental Guidance. Petitioner relied in good faith on prior written DOR guidance, private letter rulings, or audit closure letters. Pursuant to Wyo. Stat. § 39-11-102 (Wyoming Taxpayer Bill of Rights), penalty and interest must be abated where a taxpayer relies on erroneous written information from the State.

7.5. Ground Five — Constitutional and Procedural Objections. The assessment, in whole or in part, violates: (a) the Uniformity Clause of Wyo. Const. art. 15, § 11; (b) the Due Process and Equal Protection Clauses of the United States Constitution; and/or (c) the contested-case procedural requirements of Wyo. Stat. § 16-3-107.

7.6. Ground Six — Penalty Abatement. Even if any tax is owed, the 5%-per-30-day late-filing penalty under Wyo. Stat. § 39-14-208(c) (capped at 25%) and the 10% delinquency penalty are subject to abatement for reasonable cause, which Petitioner has demonstrated.

7.7. Ground Seven — Interest Computation. Interest under Wyo. Stat. § 39-14-208(c) (prime + 4%) has been miscomputed; interest must run only from the actual delinquency date and must be reduced by any timely-paid undisputed portion.

7.8. Ground Eight — Other. [ADDITIONAL GROUNDS — e.g., misclassification of mineral; incorrect royalty owner allocation; double assessment].

8. RELIEF REQUESTED

WHEREFORE, Petitioner respectfully requests that the Board:

• A. Accept this Protest as timely filed;
• B. Set the matter for hearing under Wyo. Stat. § 16-3-107;
• C. Issue findings of fact and conclusions of law reversing or modifying the Final Determination;
• D. Vacate the proposed assessment in whole or in part, abate all penalty and interest, and order any refund of amounts already remitted with statutory interest under Wyo. Stat. § 39-14-209(c);
• E. Stay any lien or collection action during the pendency of this appeal pursuant to Wyo. Stat. § 39-14-208(d);
• F. Award such other relief as is just and equitable.

9. RESERVATION OF RIGHTS

Petitioner reserves the right to: (i) amend this Protest; (ii) supplement the record with additional documentation produced in discovery; (iii) raise additional legal theories permitted under SBOE Rules; and (iv) seek further judicial review in the appropriate Wyoming District Court under Wyo. Stat. § 16-3-114 within thirty (30) days of any final SBOE order.

10. VERIFICATION

STATE OF [_______________]

COUNTY OF [_______________]

I, [TAXPAYER OR AUTHORIZED OFFICER NAME], being first duly sworn, depose and say that I am the [Petitioner / Officer of Petitioner] in this matter; that I have read the foregoing Protest and know the contents thereof; and that the same is true to my own knowledge except as to those matters stated upon information and belief, and as to those I believe them to be true.

[________________________________]

[NAME], [TITLE]

Sworn to and subscribed before me this [____] day of [_______________], 20[____].

[________________________________]

Notary Public — My commission expires: [_______________]

11. CERTIFICATE OF SERVICE

I hereby certify that on this [____] day of [_______________], 20[____], the foregoing NOTICE OF APPEAL AND PETITION was filed with the Wyoming State Board of Equalization and served upon the following by the means indicated:

[________________________________]

[ATTORNEY NAME], Wyo. State Bar No. [####]

Counsel for Petitioner

12. WYOMING PRACTICE NOTES

• No income tax. Wyoming has neither a personal nor a corporate income tax. There is no "Wyoming Form 1040," no "Wyoming Form 1120," and no equivalent. Any taxpayer receiving a notice that purports to assess Wyoming "income tax" should immediately request clarification — it is almost certainly a notice for severance, sales/use, property, or fuel/excise tax misdescribed.
• Forum. The Wyoming State Board of Equalization, located in Cheyenne, is the primary administrative forum for tax appeals. SBOE proceedings are contested cases under the Wyoming Administrative Procedure Act, Wyo. Stat. § 16-3-107. The Board issues findings of fact, conclusions of law, and a final order.
• Strict 30-day deadline. Wyo. Stat. § 39-14-209(b)(iv) and parallel sections impose a non-extendable thirty (30) day deadline to appeal a DOR final determination. A late notice deprives the SBOE of jurisdiction.
• Judicial review. Aggrieved parties may seek review in the Wyoming District Court for the county where the matter arose under Wyo. Stat. § 16-3-114, again within thirty (30) days. Standard of review is "arbitrary, capricious, abuse of discretion, or unsupported by substantial evidence." Further appeal to the Wyoming Supreme Court is available as in other civil cases.
• Lien stay. A properly perfected appeal stays enforcement of any DOR-filed lien on the disputed property until appeals are exhausted. Wyo. Stat. § 39-14-208(d).
• Severance audit limitations. Severance tax audits are subject to a limitations period generally measured from the original due date of the return; verify the precise window for each mineral article (e.g., § 39-14-208(b) for coal) before relying on a limitations defense.
• Pay-and-protest. Wyoming permits payment under protest of disputed amounts to halt interest accrual without waiving appellate rights. Coordinate the protest payment with a written reservation referencing this proceeding.
• Taxpayer Bill of Rights. Wyo. Stat. § 39-11-102 enumerates six taxpayer rights, including the right to penalty/interest abatement when a taxpayer relies on erroneous written DOR information. Cite this provision affirmatively where applicable.
• Confidentiality. Severance returns and audit work papers are confidential under Wyo. Stat. § 39-14-211 (and parallel sections). Move for a protective order if the Department offers to disclose third-party comparables.

13. SOURCES AND REFERENCES

• Wyoming Legislature — Wyo. Stat. Title 16, Ch. 3 (Administrative Procedure) — https://wyoleg.gov/statutes/compress/title16.pdf
• Wyoming Legislature — Wyo. Stat. Title 39 (Taxation and Revenue) — https://wyoleg.gov/statutes/compress/title39.pdf
• Wyoming State Board of Equalization — http://taxappeals.state.wy.us/
• SBOE Rules of Practice and Procedure (Ch. 2) — http://taxappeals.state.wy.us/
• Wyoming Department of Revenue — https://revenue.wyo.gov/
• Wyoming Department of Audit — Mineral Audit Division — https://audit.wyo.gov/
• Wyo. Stat. § 16-3-107 (contested cases) — https://law.justia.com/codes/wyoming/title-16/chapter-3/section-16-3-107/
• Wyo. Stat. § 16-3-114 (judicial review) — https://law.justia.com/codes/wyoming/title-16/chapter-3/section-16-3-114/
• Wyo. Stat. § 39-14-208 (coal — enforcement)
• Wyo. Stat. § 39-14-209 (coal — taxpayer remedies)
• Wyo. Stat. § 39-11-102 (Wyoming Taxpayer Bill of Rights) — https://audit.wyo.gov/excise-tax/taxpayer-bill-of-rights
• Powder River Coal Co. v. Wyoming State Bd. of Equalization, 2002 WY 5
• Amoco Production Co. v. Wyoming State Bd. of Equalization, 797 P.2d 552 (Wyo. 1990)
• Wyodak Resources Dev. Corp. v. State Bd. of Equalization, 2001 WY 7

Disclaimer: This template is provided for informational purposes only and does not constitute legal advice. Wyoming has no state income tax — this template is adapted accordingly. A Wyoming-licensed attorney must review and customize this document before filing. Statutes, rules, and SBOE procedures change; verify all authorities at https://wyoleg.gov/ and http://taxappeals.state.wy.us/ before use.