Wyo. Stat. § 27-3-515 (2026)

reduction of contributions and interest in certain cases;
recovery by department.

     (a) An employer may apply to the commission or the
commission may on its own motion provide for an adjustment of
contributions or interest or for a refund if the adjustment
cannot be made. This subsection applies only to payments made
within three (3) years before the date of application or
determination. Upon determination of an erroneous collection,
the department shall grant an adjustment without interest for
future contribution payments or if the adjustment cannot be
made, refund the amount without interest from the fund.

     (b) The department may upon its own motion or written
application reduce or waive the amount of interest due under
W.S. 27-3-510(a) if the collection of the full amount of
interest is against equity and good conscience. If an employer
is no longer subject to this act pursuant to W.S. 27-3-502, the
department may reduce or cancel the amount of contributions or
interest due upon a determination based on findings entered into
the record that the employer is:

          (i) Adjudicated insolvent by a court of competent
jurisdiction with no remaining assets;

          (ii) Deceased with no estate or the estate is closed
and all assets are distributed;

          (iii)   A dissolved corporation with no remaining
assets;

          (iv) Not found within three (3) years after the date
of termination of coverage under this act and has no property
located in the state; or

          (v) Not capable of paying the total amount due within
three (3) years after the date of termination of coverage under
this act, has no property in the state and failure to accept a
partial amount of the total as settlement may result in a
substantial loss to the fund.

     (c) Subsection (b) of this section does not prevent the
department from collecting the balance of interest and
contributions not paid if its action was based upon a
misrepresentation or omission of facts or if amounts due under
this act are collectible at a future date.