Wyoming Statutes

Wyo. Stat. § 26-4-105 (2026)

Premium taxes; commissioner to collect tax;

✓ current as of May 2026

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failure to pay.

     (a) The taxes imposed under W.S. 26-4-103 shall be
collected by the commissioner.

     (b) If the insurer does not pay the tax on or before March
31 of the year in which due, the tax is delinquent, and the
commissioner may enforce payment thereof by the seizure,
distraint and sale of any of the insurer's property within
Wyoming or by any other lawful means. If the tax is delinquent,
the commissioner shall suspend or revoke the insurer's
certificate of authority.

Notes of Decisions

Cited in 1 case, 1982–1982 · leading case: Langdon v. Aetna Life Ins. Co., 640 P.2d 1092 (Wyo. 1982).

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Langdon v. Aetna Life Ins. Co., 640 P.2d 1092 (Wyo. 1982). “the Court notes that the Legislature in W.S. 26-4-105 has directed what activities the commissioner should take to collect tax.”

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