Wyo. Stat. § 26-4-102 (2026)

to fund.

     (a) The commissioner shall keep a complete and accurate
record of all monies he receives and disburses. All tax returns
and records are open to examination at any time by the director
of the state department of audit or his representative.

     (b) The commissioner shall promptly deposit all monies he
receives from any charges to the general fund, with receipt and
acknowledgement submitted to the state treasurer, except that:

          (i)    Repealed by Laws 2017, ch. 9, § 3.

          (ii) The gross premium tax levied upon fire insurance
premiums shall be deposited by the state treasurer as provided
in this paragraph. For purposes of this paragraph, the gross
premium tax levied upon fire insurance premiums is equal to
thirty percent (30%) of the total gross premium tax levied upon
all property, casualty and multiple line insurers. The gross
premium tax levied upon fire insurance premiums shall be
deposited as follows:

               (A) Up to one hundred percent (100%) of the
gross premium tax, less any amount deposited under subparagraph
(B) of this paragraph, shall be deposited by the state treasurer
in the volunteer firefighter, EMT and search and rescue pension
account pursuant to W.S. 35-9-628;

               (B) Forty percent (40%) of the gross premium tax
shall be deposited by the state treasurer in the Fire A
legislative reserve account created by W.S. 15-5-202(e),
provided that no deposit shall be made under this subparagraph
on and after the date that the firemen plan A as defined in W.S.
15-5-211(a)(i) has no remaining members receiving benefits.
          (iii) Any premium assessments collected under W.S.
26-4-103(n), which shall be transferred to the air ambulance
coverage account not more than thirty (30) days after receipt.