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 Repealed By Laws 1998, ch. 5, § 4. 39-1-102. Repealed By Laws 1998, ch. 5, § 4. 39-1-103. Repealed By Laws 1998, ch. 5, § 4. 39-1-201. Repealed By Laws 1998, ch. 5, § 4. 39-1-202. Repealed By Laws 1998, ch. 5, § 4. 39-1-203. Repealed By Laws 1998, ch. 5, § 4. 39-1-204. Repealed By Laws 1998, ch. 5, § 4. 39-1-301. Repealed By Laws 1998, ch. 5, § 4. 39-1-302. Repealed By Laws 1998, ch. 5, § 4. 39-1-303. Repealed By Laws 1998, ch. 5, § 4. 39-1-304. Repealed By Laws 1998, ch. 5, § 4. 39-1-305. Repealed By Laws 1998, ch. 5, § 4. 39-1-306. Repealed By Laws 1998, ch. 5, § 4. 39-1-307. Repealed By Laws 1998, ch. 5, § 4. 39-1-308. Repealed By Laws 1998, ch. 5, § 4. 39-1-309. Repealed By Laws 1998, ch. 5, § 4. 39-1-310. Repealed By Laws 1998, ch. 5, § 4. 39-1-311. Repealed By Laws 1998, ch. 5, § 4. 39-1-401. Repealed by Laws 1989, ch. 57, § 1. 39-1-402. Repealed by Laws 1989, ch. 57, § 1. 39-2-101. Repealed By Laws 1998, ch. 5, § 4. 39-2-102. Repealed By Laws 1998, ch. 5, § 4. 39-2-103. Repealed By Laws 1998, ch. 5, § 4. 39-2-104. Repealed By Laws 1998, ch. 5, § 4. 39-2-105. Repealed By Laws 1998, ch. 5, § 4. 39-2-201. Repealed By Laws 1998, ch. 5, § 4. 39-2-202. Repealed By Laws 1998, ch. 5, § 4. 39-2-203. Repealed By Laws 1985, ch. 156, § 1. 39-2-204. Repealed By Laws 1985, ch. 156, § 1. 39-2-205. Repealed By Laws 1985, ch. 54, § 1. 39-2-206. Repealed By Laws 1991, ch. 182, § 1. 39-2-207. Repealed By Laws 1998, ch. 5, § 4. 39-2-208. Repealed By Laws 1998, ch. 5, § 4. 39-2-209. Repealed By Laws 1998, ch. 5, § 4. 39-2-210. Repealed By Laws 1998, ch. 5, § 4. 39-2-211. Repealed By Laws 1998, ch. 5, § 4. 39-2-212. Repealed By Laws 1998, ch. 5, § 4. 39-2-213. Repealed By Laws 1998, ch. 5, § 4. 39-2-214. Repealed By Laws 1998, ch. 5, § 4. 39-2-301. Repealed By Laws 1998, ch. 5, § 4. 39-2-302. Repealed By Laws 1998, ch. 5, § 4. 39-2-303. Repealed By Laws 1998, ch. 5, § 4. 39-2-304. Repealed By Laws 1998, ch. 5, § 4. 39-2-305.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 Repealed By Laws 1998, ch. 5, § 4. 39-2-402. Repealed By Laws 1998, ch. 5, § 4. 39-2-403. Repealed By Laws 1998, ch. 5, § 4. 39-2-404. Repealed By Laws 1998, ch. 5, § 4. 39-3-101. Repealed By Laws 1998, ch. 5, § 4. 39-3-102. Repealed By Laws 1998, ch. 5, § 4. 39-3-103. Repealed By Laws 1998, ch. 5, § 4. 39-3-104. Repealed By Laws 1998, ch. 5, § 4. 39-3-105. Repealed By Laws 1998, ch. 5, § 4. 39-3-106. Repealed By Laws 1998, ch. 5, § 4. 39-3-107.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.
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As published
39-17-110. Statute of limitations.
(a) The refund form and receipts, as provided for in W.S. 39-17-109(c)(ii) are invalid if not submitted to the department within one (1) year following date of purchase.
(b) The record and sales slip shall be preserved by each refiner or distributor and each purchaser for three (3) years.
Your wording
Your change, as a redline
39-17-110. Statute of limitations.
(a) The refund form and receipts, as provided for in W.S. 39-17-109(c)(ii) are invalid if not submitted to the department within one (1) year following date of purchase.
(b) The record and sales slip shall be preserved by each refiner or distributor and each purchaser for three (3) years.
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.