Wyo. Stat. § 26-3-130 (2026)

countries.

     (a) The commissioner shall impose upon any insurer, or
upon the agent or representative of that insurer of any other
state or any foreign country doing business in Wyoming the same
taxes, licenses and other fees, in the aggregate, and the same
fines, penalties, deposit requirements or other material
requirements, obligations, prohibitions or restrictions as are
imposed upon Wyoming insurers, or upon their agents or
representatives, by the laws of any other state or any political
subdivision thereof, or any country or any province or other
political subdivision thereof.

    (b)   This section does not apply to:

          (i) Application fees, examination fees, license fees,
appointment fees and continuation fees for agents, adjusters or
consultants;

          (ii) Personal income taxes, ad valorem taxes on real
or personal property nor to special purpose obligations or
assessments imposed by another state in connection with
particular kinds of insurance other than property insurance,
except that the commissioner shall consider deductions, from
premium taxes or other taxes otherwise payable, allowed because
of real estate or personal property taxes paid in determining
the propriety and extent of retaliatory action under this
section; or

          (iii) Life insurance premium taxes on that portion of
a life insurance policy's annual premium exceeding one hundred
thousand dollars ($100,000.00).

    (c)   For the purposes of this section:
          (i) The domicile of an alien insurer, other than
insurers formed under the laws of Canada, or a province thereof,
is that state the insurer designates in writing and files with
the commissioner at time of admission to this state and may be
that state in which:

                (A)   The insurer is first authorized to transact
insurance;

               (B) Is located the insurer's principal place of
business in the United States; or

               (C) Is held the insurer's largest deposit of
trusteed assets for the protection of its policyholders in the
United States.

          (ii) The domicile of an insurer formed under the laws
of Canada or a province thereof is that province in which its
head office is located.

     (d) If the insurer does not make a designation as provided
in subsection (c) of this section, its domicile is that state in
which is located its principal place of business in the United
States.