Wyoming Statutes Title 39. Taxation and Revenue § 39-23-107. Compliance; collection procedures

(a) Returns and reports. Any person producing electricity from nuclear reactors within this state which is subject to the tax imposed by this chapter shall report the amount of megawatt hours produced in this state on or before the fifteenth day of the month immediately following the month in which the electricity was produced.

(b) Payment. Any person owing a tax under this chapter shall pay the tax once each month on or before the fifteenth day of the month immediately following the month in which the electricity was produced. The tax shall be collected by the department of revenue.

(c) Timelines. There are no specific applicable provisions for timelines for this chapter.