Wyoming Statutes Title 39. Taxation and Revenue § 39-18-111. Distribution

(a) Fifteen percent (15%) of the taxes collected pursuant to W.S. 39-18-104(a) and (b) shall be distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city or town or county bears to total cigarette taxes collected. The computation for the distribution shall be made by the department according to the monthly returns filed by the wholesalers. The remainder shall be deposited in the state general fund.

(b) The revenue received from the taxes imposed by W.S. 39-18-104(c), (d), (g) and (h) shall be deposited in the general fund.

(c) Repealed by Laws 2019, ch. 21, § 2, eff. July 1, 2019.