The Department of Revenue

Important Links

DOR Website: http://revenue.wyo.gov/

DOR Rules: https://revenue.wyo.gov/about-us/rules-and-regulations

Wyoming Statutes & Constitution: http://www.wyoleg.gov/StateStatutes/StatutesConstitution?tab=0

Audit

Audits are completed by the Wyoming Department of Audit

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DOR provides valuation guidance, issues assessments, and accounts for findings during the audit process.

Audits are guided by Wyo. Stat. 39-14-208(b) which states (in part): Audits provided by this article shall commence within three (3) years and six (6) months immediately following the  reporting date for ad valorem taxes and taxpayers shall keep accurate books and records of all production subject to severance taxes imposed by this article and determinations of taxable value as prescribed by W.S. 39-14-103(b) for a period of seven (7) years and make them available to department examiners for audit purposes.

Wyo. Stat. 39-14-208(b)(vi) states: “The department is authorized to rely on final audit findings, taxpayer amended returns or department review, and to assess deficient severance tax payments, interest and penalty, if any, for the same periods governing mine product valuation amendments pursuant to paragraphs (ii) and (iii) of this subsection;”

Following the taxpayers response to the Preliminary Issue Letter, the Department of Audit issues a final Issue Letter. DOR relies on the Final Issue Letter and issues an assessment based on that letter.

Audit

*This assessment is the final administrative decision. As such, appeal is the only avenue available for the taxpayer to address any outstanding issues.

Senior Tax Examination Analyst

(Audit Processing & DOA liaison)

Kim Jenkins

Ph: (307) 777-7870

e-mail: kimberly.jenkins@wyo.gov