Change 1 Article Choose an article 39-1-101. Repealed By Laws 1998, ch. 5, § 4. 39-1-102. Repealed By Laws 1998, ch. 5, § 4. 39-1-103. Repealed By Laws 1998, ch. 5, § 4. 39-1-201. Repealed By Laws 1998, ch. 5, § 4. 39-1-202. Repealed By Laws 1998, ch. 5, § 4. 39-1-203. Repealed By Laws 1998, ch. 5, § 4. 39-1-204. Repealed By Laws 1998, ch. 5, § 4. 39-1-301. Repealed By Laws 1998, ch. 5, § 4. 39-1-302. Repealed By Laws 1998, ch. 5, § 4. 39-1-303. Repealed By Laws 1998, ch. 5, § 4. 39-1-304. Repealed By Laws 1998, ch. 5, § 4. 39-1-305. Repealed By Laws 1998, ch. 5, § 4. 39-1-306. Repealed By Laws 1998, ch. 5, § 4. 39-1-307. Repealed By Laws 1998, ch. 5, § 4. 39-1-308. Repealed By Laws 1998, ch. 5, § 4. 39-1-309. Repealed By Laws 1998, ch. 5, § 4. 39-1-310. Repealed By Laws 1998, ch. 5, § 4. 39-1-311. Repealed By Laws 1998, ch. 5, § 4. 39-1-401. Repealed by Laws 1989, ch. 57, § 1. 39-1-402. Repealed by Laws 1989, ch. 57, § 1. 39-2-101. Repealed By Laws 1998, ch. 5, § 4. 39-2-102. Repealed By Laws 1998, ch. 5, § 4. 39-2-103. Repealed By Laws 1998, ch. 5, § 4. 39-2-104. Repealed By Laws 1998, ch. 5, § 4. 39-2-105. Repealed By Laws 1998, ch. 5, § 4. 39-2-201. Repealed By Laws 1998, ch. 5, § 4. 39-2-202. Repealed By Laws 1998, ch. 5, § 4. 39-2-203. Repealed By Laws 1985, ch. 156, § 1. 39-2-204. Repealed By Laws 1985, ch. 156, § 1. 39-2-205. Repealed By Laws 1985, ch. 54, § 1. 39-2-206. Repealed By Laws 1991, ch. 182, § 1. 39-2-207. Repealed By Laws 1998, ch. 5, § 4. 39-2-208. Repealed By Laws 1998, ch. 5, § 4. 39-2-209. Repealed By Laws 1998, ch. 5, § 4. 39-2-210. Repealed By Laws 1998, ch. 5, § 4. 39-2-211. Repealed By Laws 1998, ch. 5, § 4. 39-2-212. Repealed By Laws 1998, ch. 5, § 4. 39-2-213. Repealed By Laws 1998, ch. 5, § 4. 39-2-214. Repealed By Laws 1998, ch. 5, § 4. 39-2-301. Repealed By Laws 1998, ch. 5, § 4. 39-2-302. Repealed By Laws 1998, ch. 5, § 4. 39-2-303. Repealed By Laws 1998, ch. 5, § 4. 39-2-304. Repealed By Laws 1998, ch. 5, § 4. 39-2-305. Renumbered as 31-2-508 by Laws 1985, ch. 132, § 2. 39-2-401. Repealed By Laws 1998, ch. 5, § 4. 39-2-402. Repealed By Laws 1998, ch. 5, § 4. 39-2-403. Repealed By Laws 1998, ch. 5, § 4. 39-2-404. Repealed By Laws 1998, ch. 5, § 4. 39-3-101. Repealed By Laws 1998, ch. 5, § 4. 39-3-102. Repealed By Laws 1998, ch. 5, § 4. 39-3-103. Repealed By Laws 1998, ch. 5, § 4. 39-3-104. Repealed By Laws 1998, ch. 5, § 4. 39-3-105. Repealed By Laws 1998, ch. 5, § 4. 39-3-106. Repealed By Laws 1998, ch. 5, § 4. 39-3-107. Repealed By Laws 1998, ch. 5, § 4. 39-3-108. Repealed By Laws 1998, ch. 5, § 4. 39-3-109. Repealed By Laws 1998, ch. 5, § 4. 39-3-201. Repealed By Laws 1998, ch. 5, § 4. 39-3-202. Repealed By Laws 1998, ch. 5, § 4. 39-3-203. Repealed By Laws 1998, ch. 5, § 4. 39-3-301. Repealed By Laws 1998, ch. 5, § 4. 39-3-401. Repealed By Laws 1998, ch. 5, § 4. 39-4-101. Repealed By Laws 1998, ch. 5, § 4. 39-4-102. Repealed By Laws 1998, ch. 5, § 4. 39-4-103. Repealed By Laws 1998, ch. 5, § 4. 39-5-101. Repealed By Laws 1998, ch. 5, § 4. 39-6-101. Repealed By Laws 1998, ch. 5, § 4. 39-6-102. Repealed By Laws 1998, ch. 5, § 4. 39-6-103. Repealed By Laws 1998, ch. 5, § 4. 39-6-104. Repealed By Laws 1998, ch. 5, § 4. 39-6-105. Repealed By Laws 1998, ch. 5, § 4. 39-6-106. Repealed By Laws 1998, ch. 5, § 4. 39-6-107. Repealed By Laws 1998, ch. 5, § 4. 39-6-108. Repealed By Laws 1998, ch. 5, § 4. 39-6-109. Repealed By Laws 1998, ch. 5, § 4. 39-6-110. Repealed By Laws 1998, ch. 5, § 4. 39-6-201. Repealed By Laws 1998, ch. 5, § 4. 39-6-202. Repealed By Laws 1998, ch. 5, § 4. 39-6-203. Repealed By Laws 1998, ch. 5, § 4. 39-6-204. Repealed By Laws 1998, ch. 5, § 4. 39-6-205. Repealed By Laws 1998, ch. 5, § 4. 39-6-206. Repealed By Laws 1998, ch. 5, § 4. 39-6-207. Repealed By Laws 1998, ch. 5, § 4. 39-6-208. Repealed By Laws 1998, ch. 5, § 4. 39-6-209. Repealed By Laws 1998, ch. 5, § 4. 39-6-210. Repealed By Laws 1998, ch. 5, § 4. 39-6-211. Repealed By Laws 1998, ch. 5, § 4. 39-6-212. Repealed By Laws 1994, ch. 13, § 2, ch. 35, § 2. 39-6-213. Repealed By Laws 1998, ch. 5, § 4. 39-6-214. Repealed By Laws 1998, ch. 5, § 4. 39-6-215. Repealed By Laws 1998, ch. 5, § 4. 39-6-216. Repealed By Laws 1998, ch. 5, § 4. 39-6-301. Repealed By Laws 1998, ch. 5, § 4. 39-6-302. Repealed By Laws 1998, ch. 5, § 4. 39-6-303. Repealed By Laws 1996, ch. 89, § 2. 39-6-304. Repealed By Laws 1998, ch. 5, § 4. 39-6-305. Repealed By Laws 1998, ch. 5, § 4. 39-6-306. Repealed By Laws 1996, ch. 100, § 3. 39-6-307. Repealed By Laws 1998, ch. 5, § 4. 39-6-308. Repealed By Laws 1998, ch. 5, § 4. 39-6-309. Repealed By Laws 1998, ch. 5, § 4. 39-6-310. Repealed By Laws 1998, ch. 5, § 4. 39-6-401. Repealed By Laws 1998, ch. 5, § 4. 39-6-402. Repealed By Laws 1998, ch. 5, § 4. 39-6-403. Repealed By Laws 1998, ch. 5, § 4. 39-6-404. Repealed By Laws 1998, ch. 5, § 4. 39-6-405. Repealed By Laws 1998, ch. 5, § 4. 39-6-406. Repealed By Laws 1998, ch. 5, § 4. 39-6-407. Repealed By Laws 1998, ch. 5, § 4. 39-6-408. Repealed By Laws 1998, ch. 5, § 4. 39-6-409. Repealed By Laws 1998, ch. 5, § 4. 39-6-410. Repealed By Laws 1998, ch. 5, § 4. 39-6-411. Repealed By Laws 1998, ch. 5, § 4. 39-6-412. Repealed By Laws 1998, ch. 5, § 4. 39-6-413. Repealed By Laws 1998, ch. 5, § 4. 39-6-414. Repealed By Laws 1998, ch. 5, § 4. 39-6-415. Repealed By Laws 1998, ch. 5, § 4. 39-6-416. Repealed By Laws 1998, ch. 5, § 4. 39-6-417. Repealed By Laws 1998, ch. 5, § 4. 39-6-418. Repealed By Laws 1998, ch. 5, § 4. 39-6-501. Repealed By Laws 1998, ch. 5, § 4. 39-6-502. Repealed By Laws 1998, ch. 5, § 4. 39-6-503. Repealed By Laws 1998, ch. 5, § 4. 39-6-504. Repealed By Laws 1998, ch. 5, § 4. 39-6-505. Repealed By Laws 1998, ch. 5, § 4. 39-6-506. Repealed By Laws 1998, ch. 5, § 4. 39-6-507. Repealed By Laws 1998, ch. 5, § 4. 39-6-508. Repealed By Laws 1998, ch. 5, § 4. 39-6-509. Repealed By Laws 1998, ch. 5, § 4. 39-6-510. Repealed By Laws 1998, ch. 5, § 4. 39-6-511. Repealed By Laws 1998, ch. 5, § 4. 39-6-512. Repealed By Laws 1998, ch. 5, § 4. 39-6-513. Repealed By Laws 1998, ch. 5, § 4. 39-6-514. Repealed By Laws 1998, ch. 5, § 4. 39-6-515. Repealed By Laws 1998, ch. 5, § 4. 39-6-516. Repealed By Laws 1998, ch. 5, § 4. 39-6-517. Repealed By Laws 1998, ch. 5, § 4. 39-6-518. Repealed By Laws 1998, ch. 5, § 4. 39-6-601. Repealed By Laws 1998, ch. 5, § 4. 39-6-602. Repealed By Laws 1998, ch. 5, § 4. 39-6-603. Repealed By Laws 1998, ch. 5, § 4. 39-6-604. Repealed By Laws 1998, ch. 5, § 4. 39-6-701. Repealed By Laws 1998, ch. 5, § 4. 39-6-702. Repealed By Laws 1998, ch. 5, § 4. 39-6-801. Repealed by Laws 1982, ch. 74, § 3. 39-6-802. Repealed by Laws 1982, ch. 74, § 3. 39-6-803. Repealed by Laws 1982, ch. 74, § 3. 39-6-804. Repealed by Laws 1982, ch. 74, § 3. 39-6-805. Repealed by Laws 1982, ch. 74, § 3. 39-6-806. Repealed by Laws 1982, ch. 74, § 3. 39-6-807. Repealed by Laws 1982, ch. 74, § 3. 39-6-808. Repealed By Laws 1998, ch. 5, § 4. 39-6-809. Repealed By Laws 1998, ch. 5, § 4. 39-6-810. Repealed By Laws 1998, ch. 5, § 4. 39-6-811. Repealed By Laws 1998, ch. 5, § 4. 39-6-812. Repealed By Laws 1998, ch. 5, § 4. 39-6-813. Repealed By Laws 1998, ch. 5, § 4. 39-6-901. Repealed By Laws 1998, ch. 5, § 4. 39-6-902. Repealed By Laws 1998, ch. 5, § 4. 39-6-903. Repealed By Laws 1998, ch. 5, § 4. 39-6-904. Repealed By Laws 1998, ch. 5, § 4. 39-6-905. Repealed By Laws 1998, ch. 5, § 4. 39-6-906. Repealed By Laws 1998, ch. 5, § 4. 39-6-907. Repealed By Laws 1998, ch. 5, § 4. 39-6-908. Repealed By Laws 1998, ch. 5, § 4. 39-6-909. Repealed By Laws 1998, ch. 5, § 4. 39-6-910. Repealed By Laws 1998, ch. 5, § 4. 39-6-911. Repealed By Laws 1998, ch. 5, § 4. 39-6-912. Repealed By Laws 1998, ch. 5, § 4. 39-6-913. Repealed By Laws 1998, ch. 5, § 4. 39-6-914. Repealed By Laws 1998, ch. 5, § 4. 39-6-1001. Repealed By Laws 1998, ch. 5, § 4. 39-6-1002. Repealed By Laws 1998, ch. 5, § 4. 39-6-1101. Repealed By Laws 1998, ch. 5, § 4. 39-7-101. Repealed By Laws 1998, ch. 5, § 4. 39-11-101. Definitions. 39-11-102. Administration; confidentiality; department of revenue. 39-11-102.1. Administration; state board of equalization. 39-11-103. Imposition. 39-11-104. Taxation rate. 39-11-105. Exemptions. 39-11-106. Licenses; permits. 39-11-107. Compliance; collection procedures. 39-11-108. Enforcement. 39-11-109. Taxpayer remedies. 39-11-110. Statute of limitations. 39-11-111. Distribution. 39-12-101. Preemption by state. 39-13-101. Definitions. 39-13-102. Administration; confidentiality. 39-13-103. Imposition. 39-13-104. Taxation rate. 39-13-105. Exemptions. 39-13-106. Licenses; permits. 39-13-107. Compliance; collection procedures. 39-13-108. Enforcement. 39-13-109. Taxpayer remedies. 39-13-110. Statute of limitations. 39-13-111. Distribution. 39-13-112. Property taxation of certain helium. 39-13-113. Monthly payment of ad valorem tax on gross product of mineral production. 39-14-101. Definitions. 39-14-102. Administration; confidentiality. 39-14-103. Imposition. 39-14-104. Tax rate. 39-14-105. Exemptions. 39-14-106. Licenses; permits. 39-14-107. Compliance; collection procedures. 39-14-108. Enforcement. 39-14-109. Taxpayer remedies. 39-14-110. Statute of limitations. 39-14-111. Distribution. 39-14-201. Definitions. 39-14-202. Administration; confidentiality. 39-14-203. Imposition. 39-14-204. Tax rate. 39-14-205. Exemptions. 39-14-206. Licenses; permits. 39-14-207. Compliance; collection procedures. 39-14-208. Enforcement. 39-14-209. Taxpayer remedies. 39-14-210. Statute of limitations. 39-14-211. Distribution. 39-14-212. Taxation of certain helium. 39-14-301. Definitions. 39-14-302. Administration; confidentiality. 39-14-303. Imposition. 39-14-304. Tax rate. 39-14-305. Exemptions. 39-14-306. Licenses; permits. 39-14-307. Compliance; collection procedures. 39-14-308. Enforcement. 39-14-309. Taxpayer remedies. 39-14-310. Statute of limitations. 39-14-311. Distribution. 39-14-401. Definitions. 39-14-402. Administration; confidentiality. 39-14-403. Imposition. 39-14-404. Tax rate. 39-14-405. Exemptions. 39-14-406. Licenses; permits. 39-14-407. Compliance; collection procedures. 39-14-408. Enforcement. 39-14-409. Taxpayer remedies. 39-14-410. Statute of limitations. 39-14-411. Distribution. 39-14-501. Definitions. 39-14-502. Administration; confidentiality. 39-14-503. Imposition. 39-14-504. Tax rate. 39-14-505. Exemptions. 39-14-506. Licenses; permits. 39-14-507. Compliance; collection procedures. 39-14-508. Enforcement. 39-14-509. Taxpayer remedies. 39-14-510. Statute of limitations. 39-14-511. Distribution. 39-14-601. Definitions. 39-14-602. Administration; confidentiality. 39-14-603. Imposition. 39-14-604. Tax rate. 39-14-605. Exemptions. 39-14-606. Licenses; permits. 39-14-607. Compliance; collection procedures. 39-14-608. Enforcement. 39-14-609. Taxpayer remedies. 39-14-610. Statute of limitations. 39-14-611. Distribution. 39-14-701. Definitions. 39-14-702. Administration; confidentiality. 39-14-703. Imposition. 39-14-704. Tax rate. 39-14-705. Exemptions. 39-14-706. Licenses; permits. 39-14-707. Compliance; collection procedures. 39-14-708. Enforcement. 39-14-709. Taxpayer remedies. 39-14-710. Statute of limitations. 39-14-711. Distribution. 39-14-801. Severance tax distributions; distribution account created; formula. 39-14-802. Advanced conversion technologies research account created; funds deposited; use of funds. 39-15-101. Definitions. 39-15-102. Administration; confidentiality. 39-15-103. Imposition. 39-15-104. Taxation rate. 39-15-105. Exemptions. 39-15-106. Licenses; permits. 39-15-107. Compliance; collection procedures. 39-15-107.2. Voluntary disclosure. 39-15-107.3. Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement. 39-15-108. Enforcement. 39-15-109. Taxpayer remedies. 39-15-110. Statute of limitations. 39-15-111. Distribution. 39-15-201. Definitions. 39-15-202. Administration. 39-15-203. Imposition. 39-15-204. Taxation rate. 39-15-205. Exemptions. 39-15-206. Licenses; permits. 39-15-207. Compliance; collection procedures. 39-15-208. Enforcement. 39-15-209. Taxpayer remedies. 39-15-210. Statute of limitations. 39-15-211. Distribution. 39-15-301. Definitions 39-15-302. Administration. 39-15-303. Imposition. 39-15-304. Taxation rate. 39-15-305. Exemptions. 39-15-306. Licenses; permits; bonding. 39-15-307. Compliance; collection procedures. 39-15-308. Enforcement. 39-15-309. Taxpayer remedies. 39-15-310. Statute of limitations. 39-15-311. Distribution. 39-15-401. Title. 39-15-402. Definitions. 39-15-403. Authority to enter agreement. 39-15-404. Relationship to state law. 39-15-405. Agreement requirements. 39-15-406. Cooperating sovereigns. 39-15-407. Limited binding and beneficial effect. 39-15-408. Seller and third party liability. 39-15-501. Sales from remote sellers. 39-15-502. Marketplace facilitators. 39-15-601. Definitions. 39-15-602. Local government distributions of state sales 39-15-603. Legislative intent. 39-16-101. Repealed by Laws 2026, ch. 19, § 3. 39-16-102. Repealed by Laws 2026, ch. 19, § 3. 39-16-103. Repealed by Laws 2026, ch. 19, § 3. 39-16-104. Repealed by Laws 2026, ch. 19, § 3. 39-16-105. Repealed by Laws 2026, ch. 19, § 3. 39-16-106. Repealed by Laws 2026, ch. 19, § 3. 39-16-107. Repealed by Laws 2026, ch. 19, § 3. 39-16-108. Repealed by Laws 2026, ch. 19, § 3. 39-16-109. Repealed by Laws 2026, ch. 19, § 3. 39-16-110. Repealed by Laws 2026, ch. 19, § 3. 39-16-111. Repealed by Laws 2026, ch. 19, § 3. 39-16-201. Repealed by Laws 2026, ch. 19, § 3. 39-16-202. Repealed by Laws 2026, ch. 19, § 3. 39-16-203. Repealed by Laws 2026, ch. 19, § 3. 39-16-204. Repealed by Laws 2026, ch. 19, § 3. 39-16-205. Repealed by Laws 2026, ch. 19, § 3. 39-16-206. Repealed by Laws 2026, ch. 19, § 3. 39-16-207. Repealed by Laws 2026, ch. 19, § 3. 39-16-208. Repealed by Laws 2026, ch. 19, § 3. 39-16-209. Repealed by Laws 2026, ch. 19, § 3. 39-16-210. Repealed by Laws 2026, ch. 19, § 3. 39-16-211. Repealed by Laws 2026, ch. 19, § 3. 39-16-301. Repealed by Laws 2026, ch. 19, § 3. 39-16-302. Repealed by Laws 2026, ch. 19, § 3. 39-16-303. Repealed by Laws 2026, ch. 19, § 3. 39-16-304. Repealed by Laws 2026, ch. 19, § 3. 39-16-305. Repealed by Laws 2026, ch. 19, § 3. 39-16-306. Repealed by Laws 2026, ch. 19, § 3. 39-16-307. Repealed by Laws 2026, ch. 19, § 3. 39-16-308. Repealed by Laws 2026, ch. 19, § 3. 39-16-309. Repealed by Laws 2026, ch. 19, § 3. 39-16-310. Repealed by Laws 2026, ch. 19, § 3. 39-16-311. Repealed by Laws 2026, ch. 19, § 3. 39-17-101. Definitions. 39-17-102. Administration; confidentiality. 39-17-103. Imposition. 39-17-104. Taxation rate. 39-17-105. Exemptions. 39-17-106. Licenses; permits. 39-17-107. Compliance; collection procedures. 39-17-108. Enforcement. 39-17-109. Taxpayer remedies. 39-17-110. Statute of limitations. 39-17-111. Distribution. 39-17-201. Definitions. 39-17-202. Administration; confidentiality. 39-17-203. Imposition. 39-17-204. Taxation rate. 39-17-205. Exemptions. 39-17-206. Licenses; permits. 39-17-207. Compliance; collection procedures. 39-17-208. Enforcement. 39-17-209. Taxpayer remedies. 39-17-210. Statute of limitations. 39-17-211. Distribution. 39-17-301. Definitions. 39-17-302. Administration; confidentiality. 39-17-303. Imposition. 39-17-304. Taxation rate. 39-17-305. Exemptions. 39-17-306. Licenses; permits. 39-17-307. Compliance; collection procedures. 39-17-308. Enforcement. 39-17-309. Taxpayer remedies. 39-17-310. Statute of limitations. 39-17-311. Distribution. 39-18-101. Definitions. 39-18-102. Administration; confidentiality. 39-18-103. Imposition. 39-18-104. Taxation rate. 39-18-105. Exemptions. 39-18-106. Licensing; permits. 39-18-107. Compliance; collection procedures. 39-18-108. Enforcement. 39-18-109. Taxpayer remedies. 39-18-110. Statute of limitations. 39-18-111. Distribution. 39-19-101. Definitions. 39-19-102. Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty. 39-19-103. Imposition of tax. 39-19-104. Taxation rate. 39-19-105. Exemptions. 39-19-106. Licenses; permits. 39-19-107. Compliance; collection procedures. 39-19-108. Enforcement. 39-19-109. Taxpayer remedies. 39-19-110. Statute of limitations. 39-19-111. Distribution. 39-20-101. Repealed By Laws 2004, Chapter 5, § 1. 39-20-102. Repealed By Laws 2004, Chapter 5, § 1. 39-20-103. Repealed By Laws 2004, Chapter 5, § 1. 39-20-104. Repealed By Laws 2004, Chapter 5, § 1. 39-20-105. Repealed By Laws 2004, Chapter 5, § 1. 39-20-106. Repealed By Laws 2004, Chapter 5, § 1. 39-20-107. Repealed By Laws 2004, Chapter 5, § 1. 39-20-108. Repealed By Laws 2004, Chapter 5, § 1. 39-20-109. Repealed By Laws 2004, Chapter 5, § 1. 39-20-110. Repealed By Laws 2004, Chapter 5, § 1. 39-20-111. Repealed By Laws 2004, Chapter 5, § 1. 39-21-101. Repealed By Laws 2004, Chapter 1, § 1. 39-21-102. Repealed By Laws 2004, Chapter 1, § 1. 39-21-103. Repealed By Laws 2004, Chapter 1, § 1. 39-21-104. Repealed By Laws 2004, Chapter 1, § 1. 39-21-105. Repealed By Laws 2004, Chapter 1, § 1. 39-21-106. Repealed By Laws 2004, Chapter 1, § 1. 39-21-107. Repealed By Laws 2004, Chapter 1, § 1. 39-21-108. Repealed By Laws 2004, Chapter 1, § 1. 39-21-109. Repealed By Laws 2004, Chapter 1, § 1. 39-21-110. Repealed By Laws 2004, Chapter 1, § 1. 39-21-111. Repealed By Laws 2004, Chapter 1, § 1. 39-22-101. Definitions. 39-22-102. Administration. 39-22-103. Imposition. 39-22-104. Taxation rate. 39-22-105. Exemptions. 39-22-106. Licensing; permits. 39-22-107. Compliance; collection procedures. 39-22-108. Enforcement. 39-22-109. Taxpayer remedies. 39-22-110. Statute of limitations. 39-22-111. Distribution. 39-23-101. Definitions. 39-23-102. Administration. 39-23-103. Imposition. 39-23-104. Taxation rate. 39-23-105. Exemptions. 39-23-106. Licensing; permits. 39-23-107. Compliance; collection procedures. 39-23-108. Enforcement. 39-23-109. Taxpayer remedies. 39-23-110. Statute of limitations. 39-23-111. Distribution.
What to do with it Reword it Repeal it Add a new article after it
As published
39-17-102. Administration; confidentiality.
(a) The administration of this article is vested in the department which shall prescribe the reporting format and forms for the making of returns, and assessment and collection of license taxes and fees hereby imposed. The department shall promulgate rules and regulations consistent with the provisions hereof as provided by the Wyoming Administrative Procedure Act necessary to the enforcement of the provisions of this article. All tax returns and records are open to examination by the director of the state department of audit or his deputies.
(b) No state employee who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known its contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law or in the following cases:
(i) The delivery to the taxpayer or his legal representatives upon written request of a copy of any return or report in connection with his tax;
(ii) The publication of statistics so classified to prevent the identification of particular returns or reports;
(iii) The inspection by the attorney general of the report or return of any person who brings an action against the state, or against whom an action is contemplated or has been instituted;
(iv) The introduction into evidence of any report or return or information therefrom in any administrative or court proceeding to which the person making the report or return is a party;
(v) The furnishing of any information to the United States government and its territories, the District of Columbia, any state allowing similar privileges to the department or to the multistate tax commission for relay to tax officials of cooperating states. Information furnished shall be only for tax purposes;
(vi) The inspection of tax returns and records by the department of audit.
(c) Any person who violates subsection (b) of this section is guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars ($1,000.00), imprisoned for not more than one (1) year, or both.
Your wording
Your change, as a redline
39-17-102. Administration; confidentiality.
(a) The administration of this article is vested in the department which shall prescribe the reporting format and forms for the making of returns, and assessment and collection of license taxes and fees hereby imposed. The department shall promulgate rules and regulations consistent with the provisions hereof as provided by the Wyoming Administrative Procedure Act necessary to the enforcement of the provisions of this article. All tax returns and records are open to examination by the director of the state department of audit or his deputies.
(b) No state employee who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known its contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law or in the following cases:
(i) The delivery to the taxpayer or his legal representatives upon written request of a copy of any return or report in connection with his tax;
(ii) The publication of statistics so classified to prevent the identification of particular returns or reports;
(iii) The inspection by the attorney general of the report or return of any person who brings an action against the state, or against whom an action is contemplated or has been instituted;
(iv) The introduction into evidence of any report or return or information therefrom in any administrative or court proceeding to which the person making the report or return is a party;
(v) The furnishing of any information to the United States government and its territories, the District of Columbia, any state allowing similar privileges to the department or to the multistate tax commission for relay to tax officials of cooperating states. Information furnished shall be only for tax purposes;
(vi) The inspection of tax returns and records by the department of audit.
(c) Any person who violates subsection (b) of this section is guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars ($1,000.00), imprisoned for not more than one (1) year, or both.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.