The Wyoming Department of Revenue assesses penalties and interest on any unpaid balance of taxes for each reporting period or preceding fiscal year. Penalties are typically imposed as fixed dollar amounts, while interest accrues at eighteen percent per annum (calculated at four percent per quarter or 0.2 percent per month) on the outstanding deficiency. Whether you are a resident filing a tax return for personal property, an individual taxpayer, or a business entity registering its gross receipts, late filing or failure to pay by the due date may result in additional assessments—such as mill levies—that further increase your total amount due to the state general fund.
Taxpayers seeking penalty relief under Wyoming's penalty abatement rules must submit a formal request to the Wyoming Department of Revenue or the county treasurer’s office. The request must include the taxpayer’s name and address, the relevant tax year or reporting period, the date of the transaction or sale, and a clear indication of whether the return reflects an amended filing. Requests should be sent by first-class mail within thirty days of receiving notice—or within ninety days for failure-to-file penalties—to preserve eligibility for relief and avoid further accrual of interest and additional fees assessed by county commissioners or the county clerk.
Penalty abatement may be granted when reasonable cause, such as natural disasters, serious illness, or documented system failures, can be demonstrated. Supporting documentation—medical records, FEMA declarations, or evidence of gross negligence by a third party—must accompany your letter and reference the applicable statute (Statute § 39‑15‑108). This guide outlines the rules and period for submitting an abatement request, appealing a denied claim, amending a return, or pursuing administrative remedies under Wyoming law.
Under Wyoming Statute § 39‑15‑108(c)(xv), the department has the authority to waive penalties “for any other acceptable cause,” enabling flexibility for taxpayers whose non‑compliance resulted from circumstances beyond their control. Penalty abatement is when the Wyoming Department removes or reduces assessed penalties and interest when a reasonable or beneficial cause is established.
Any individual, business, corporation, or organization subject to Wyoming taxes and facing assessed penalties may request relief. Taxpayers must demonstrate circumstances beyond their control—such as system outages documented by the department’s outage notices, disastrous events affecting their property, or other qualifying events—to meet the reasonable cause standard.
Consider seeking a waiver when you receive notice of late filing, intentional disregard, or other assessed penalty. Act promptly to minimize continued interest charges on an unpaid balance and protect your excellent standing with the department.
The department may impose a $10 fee if you file within 30 days after receiving notice or a $25 fee if you file after 30 days. These sales tax late‑filing fines can quickly add up each reporting period, affecting revenue for county commissioners and the state general fund.
Similar late‑file penalties apply to use tax, withholding tax, or personal property tax returns. A slight delay can trigger flat fees or percentage‑based penalties, affecting your cash flow and positive standing with the department.
When unpaid tax results from negligence or intentional disregard of rules, Wyoming Statute § 39‑15‑108(c)(i) adds a penalty equal to ten percent of the deficiency plus interest; this amount must be remitted within ten days of notice.
If any deficiency is due to fraud intended to evade taxes, a twenty‑five percent penalty and interest apply, per Wyoming Statute § 39‑15‑108(c)(ii). These severe penalties aim to discourage deliberate underreporting or concealment of tax liability.
Failure to pay vehicle sales or use tax within sixty-five days of purchase incurs a $25 civil fee. If unpaid by day seventy‑five, the fee increases to $25 or ten percent of tax due—whichever is greater—under Wyoming Statute § 39‑15‑108(b)(ii).
Taxpayers who fail to maintain required records risk additional fines assessed by county clerk offices. Proper documentation of each transaction is essential to support any penalty‑waiver request.
Using unauthorized automated sales suppression devices can trigger hefty civil and criminal penalties. Given the intentional nature of these violations, abatement arguments face a high burden of proof.
The department may waive penalties for good cause, including billing errors, mailing errors, or extenuating circumstances. A written request must detail the reason for the abatement and demonstrate why late mailing alone is insufficient justification.
Although Wyoming law does not explicitly define reasonable cause standards, the department adopts principles similar to IRS guidance. Qualifying reasons include natural disasters, serious illness, technical failures, or gross negligence.
Wildfires, floods, or tornadoes that damage property and impede access to records may qualify. Provide FEMA declarations, insurance claims, or county emergency orders with dates to support your claim.
An unavoidable absence can justify a waiver for serious illness or death if it pertains to the taxpayer or an immediate family member. Include medical records or death certificates to establish timing and severity.
Loss of accounting books or third‑party statements due to fire, bankruptcy, or other loss may qualify. Submit police reports, vendor correspondence, or insurance documents to verify the event.
Website outages, bank transfer errors, or software malfunctions can qualify if documented. Screenshots of error messages, support tickets, or email confirmations help demonstrate your payment or filing attempts.
Blaming a preparer without verifying status does not meet standards. Taxpayers remain responsible for filing and payment.
Lack of knowledge or simple oversight does not qualify without extenuating factors.
Financial hardship alone does not justify a waiver. Consider payment plans or credit options instead.
Review Wyoming statute § 39‑15‑108 and the Wyoming Department of Revenue’s rules to confirm whether you qualify for penalty abatement or relief. Compare your situation against the good cause and reasonable cause standards—natural disasters, serious illness, gross negligence, or system failures may qualify. Note the reporting period and tax year involved, and document when your qualifying event occurred.
Draft a formal abatement letter to the Wyoming Department of Revenue (or your county treasurer or county clerk if filing locally). In your request, state your full name, mailing address, Wyoming tax ID number, and the specific tax period. Identify each assessed penalty—late filing, negligence, fraud—and cite the applicable statute for relief. Describe how your circumstances meet the good cause or reasonable cause criteria, and explicitly request penalty relief or penalty abatement under the department’s rules.
Compile all documentation that demonstrates your eligibility for relief. Include FEMA disaster declarations or insurance claims for natural disasters, medical records for serious illness, certified mail receipts or first-class mail tracking to prove timely communications, and system outage logs or bank error notifications for technical failures. Add correspondence from the county commissioners or county clerk if your case involves county-level notices. Organize these records chronologically and reference each item within your written request to strengthen your case.
Send your complete abatement package via first-class mail or certified mail to ensure proof of delivery.
Wyoming Department of Revenue
122 West 25th Street, 2nd Floor West
Cheyenne, WY 82002‑0110
Please deliver your materials to the county treasurer’s or county clerk’s office if local submission is allowed. Retain copies of your letter, all supporting exhibits, and mailing receipts for your records and future proceedings.
If you do not receive acknowledgment of your abatement request within thirty days of mailing, contact the Wyoming Department of Revenue or the relevant county office by phone or email. Please refer to your original submission date and the address used. Keep a detailed log of all follow‑up communications—including dates, officials' names, and conversation summaries—to demonstrate diligence and support any further appeal or review.
Should the department deny your abatement request, you have thirty days from the final decision date to file an appeal with the Wyoming State Board of Equalization. In your appeal letter, include a copy of the denial notice, a concise statement of the facts in dispute, the contested penalty amounts, and the relief you seek. Send the appeal to the board’s Executive Secretary and concurrently mail a copy to the Wyoming Department of Revenue to ensure both offices receive your documentation.
Requests must be submitted within ninety days of the original due date under § 39‑15‑108(c)(xiv). Missing this deadline forfeits automatic abatement rights.
Submit abatement requests immediately after receiving notice to prevent further interest accrual.
If your penalty abatement request is denied, you may obtain a clear, written explanation from the Wyoming Department of Revenue. That document must cite the specific statute or rule (for example, Statute § 39‑15‑108) relied upon and outline the facts in dispute. Please request this explanation promptly to gain insight into the department’s rationale and to prepare for any follow-up or appeal.
You may file an appeal with the Wyoming State Board of Equalization within thirty days of the final denial notice. Your appeal should include a copy of the denial, a concise statement of disputed facts, the penalties and interest amounts you contest, and the relief you seek under state provisions for penalty abatement. Timely filing preserves your right to review further.
At the Board hearing, you may introduce new documentation—such as county clerk or county treasurer correspondence, audit reports, or affidavits—and you may be represented by counsel or appear on your behalf. This ensures that gross negligence, system failures, or other qualifying events can be fully evaluated under the reasonable cause and good cause standards.
While pursuing abatement or appeal, you remain responsible for paying undisputed taxes, interest, or fees. Maintaining excellent standing with the department and county prevents liens, collections, or additional civil fees. If you enter a payment plan, register it promptly to avoid further penalties.
If the State Board upholds the department’s decision, you may seek judicial review in district court within thirty days of the Board’s ruling. Follow the Wyoming Board of Rules of Civil Procedure when filing. A court can evaluate whether the department and board correctly applied the penalty abatement statutes and county rules.
Common Errors to Avoid
The most common mistake is failing to submit a waiver request within the statutory timeframes. For failure-to-file penalties, requests must be postmarked within ninety days of the original due date under § 39‑15‑108(c)(xiv). For other penalty types, act within thirty days of receiving notice. Use first-class or certified mail and retain proof of mailing to verify timely submission.
Submitting vague, incomplete, or unorganized evidence weakens your case. Always include detailed, dated records—such as medical records with treatment dates, FEMA disaster declarations with event dates, or system‑outage logs with timestamps. Label each document clearly in your written request and reference each piece directly, ensuring the reviewer can easily connect your narrative to the supporting exhibits.
General statements like “I forgot” or “I was busy” do not establish reasonable cause. Instead, describe specific actions you took and why those efforts were thwarted. For example, explain that a flood on May 12 destroyed your office files, preventing access until June 1. Demonstrating concrete steps taken before and after the event shows genuine intent to comply.
Challenging only one assessed penalty can leave other fees and interest unaddressed, increasing your total liability. Review your department notice carefully to identify all penalties—late filing, negligence, fraud, vehicle tax, civil fees, and interest charges—and address each in your waiver request. A comprehensive approach reduces the likelihood of follow‑up notices and additional assessments.
While engaging a qualified preparer is wise, blaming your professional for missed deadlines or errors does not meet Wyoming’s standards. You remain ultimately responsible for filing and payment. Show correspondence with your preparer, evidence of the timely information you provided, and the steps you took to verify filing status or payment confirmation.
Assuming silence as approval is risky. If you do not receive an acknowledgment within thirty days of submission, follow up promptly by phone or email with the Wyoming Department of Revenue or county office. Keep a log of all communications—including dates, names, and summaries of each interaction—to support any future appeal or resubmission.
Penalty abatement in Wyoming is the formal process through which the Wyoming Department of Revenue may remove or reduce assessed tax penalties when taxpayers demonstrate qualifying circumstances. Under Statute § 39‑15‑108(c)(xv), individuals, businesses, and organizations may seek relief by providing a written request that outlines the reasons for non‑compliance, cites relevant statutes, and attaches supporting documentation—such as medical records or disaster declarations—to establish good cause or reasonable cause.
To request an abatement for a late‑filed return, prepare a detailed written waiver letter that includes your name, address, Wyoming tax ID, tax period, and the specific penalty being challenged. Explain the qualifying circumstances under reasonable cause or good cause, reference the applicable statute, and attach supporting documents such as certified mail receipts, medical records, or outage logs. Mail your complete package to the Wyoming Department of Revenue within ninety days of the return due date.
Yes. Any business entity, corporation, or organization subject to Wyoming tax law may request penalty relief by demonstrating good standing and reasonable cause. In your request, include evidence of compliance during the preceding fiscal year, documentation of events beyond your control—such as system failures or natural disasters—and details of the transaction or reporting period. Properly organized records and a clear explanation strengthen a business’s abatement claim.
Wyoming Statute § 39‑15‑108(b)(iii) authorizes the Department of Revenue to waive interest charges on underpayments in limited situations. Qualified scenarios include billing errors, mathematical mistakes, or administrative miscalculations. To seek an interest waiver, submit a concise written request that outlines the error, cites the relevant statute, and attaches corroborating documents such as department notices or recalculated worksheets. Early submission improves your chances of relief.
For failure‑to‑file penalties, you must submit a waiver request within ninety days of the original return due date under § 39‑15‑108(c)(xiv). For all other penalty types—including negligence, fraud, or vehicle tax fees—submit your request immediately after receiving the assessment notice. Acting promptly helps minimize accruing interest, preserves available abatement rights, and provides ample time for follow‑up or appeals.
If your abatement request is denied, you have thirty days from the date of the department’s final decision to file a written appeal with the Wyoming State Board of Equalization. Your appeal should include a copy of the denial notice, a factual statement of the dispute, contested tax and penalty amounts, and the relief sought. Send the appeal to the board’s executive secretary and concurrently deliver a copy to the Wyoming Department of Revenue to ensure coordination.
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