12-2-306. Sales to licensees failing to pay sales tax prohibited; hearing and review.
Upon certification by the department of revenue that any licensee is sixty (60) or more days delinquent in paying sales taxes, the division shall not sell alcoholic beverages to the licensee or its operator until the department of revenue certifies that the licensee has paid all sales taxes owed. Upon receipt of certification, the division shall notify the issuing licensing authority of the delinquency. The licensee shall be allowed a hearing before the state board of equalization as provided by the Wyoming Administrative Procedure Act if the licensee feels aggrieved by any action taken under this section.
Structure Wyoming Statutes
Title 12 - Alcoholic Beverages
Chapter 2 - Wyoming Liquor Division
Section 12-2-302 - Collection of Excise Taxes; Disposition of Revenue and Fees.
Section 12-2-303 - Purchase and Sale of Alcoholic Liquors; Shortages.
Section 12-2-304 - Inspections and Examinations; Failure to Permit Entry.
Section 12-2-305 - Sales to Violators Prohibited; Hearing and Review.
Section 12-2-306 - Sales to Licensees Failing to Pay Sales Tax Prohibited; Hearing and Review.