Wyoming Statutes
Article 3 - Powers and Duties
Section 12-2-302 - Collection of Excise Taxes; Disposition of Revenue and Fees.

12-2-302. Collection of excise taxes; disposition of revenue and fees.
(a) The division shall collect all excise taxes provided by this title relating to alcoholic and malt beverages for deposit into the general fund.
(b) All other revenue and fees collected by the division shall be deposited into the state treasury to the credit of the enterprise fund except as otherwise provided by law. The legislature shall authorize expenditures as necessary to defray the administrative expenses of the division, including salaries, office expenses and general expenses for the enforcement of their duties and sufficient funds to defray the cost of alcoholic liquor purchases and attendant expenses as provided by W.S. 9-4-205(d).

Structure Wyoming Statutes