Wyoming Statutes

Wyo. Stat. § 39-17-204 (2026)

Taxation rate.

✓ current as of May 2026

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(a) Except as otherwise provided by this section and W.S.
39-17-205, the total tax on diesel fuels shall be twenty-four
cents ($.24) per gallon. The rate shall be imposed as follows:

          (i) There is levied and shall be collected a license
tax of twenty-three cents ($.23) per gallon on all diesel fuels
used, sold or distributed for sale or use in this state;

          (ii) In addition to the tax collected pursuant to
paragraph (i) of this subsection, there is levied and shall be
collected a license tax of one cent ($.01) per gallon on all
diesel fuels used, sold or distributed for sale or use in this
state except for those fuels exempted in W.S. 39-17-205(b) and
(e);
          (iii) Notwithstanding paragraph (i) of this
subsection, jet fuel sold for use in aircraft shall be taxed at
four cents ($.04) per gallon.

     (b)   Amended and renumbered as (a)(ii) by Laws 2003, Ch.
15, § 1.

    (c)    Repealed By Laws 2003, Ch. 15, § 2.

    (d)    Repealed By Laws 2003, Ch. 15, § 2.

    (e)    Repealed by Laws 2015, ch. 28, § 3.

Notes of Decisions

Cited in 1 case, 2004–2004 · leading case: State Ex Rel. Wyoming Dep't of Revenue v. Powder River Coal Co., 2004 WY 54 (Wyo. 2004).

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State Ex Rel. Wyoming Dep't of Revenue v. Powder River Coal Co., 2004 WY 54 (Wyo. 2004). · cites it 4× “Exempts diesel fuels taxed under § 39-17-201 through § 39-17-211 which includes the LUST tax imposed under § 39-17-204.”

— Wyo. Stat. § 39-17-204(b) — 1 case

State Ex Rel. Wyoming Dep't of Revenue v. Powder River Coal Co., 2004 WY 54 (Wyo. 2004). “Exempts diesel fuels taxed under § 39-17-201 through § 39-17-211 which includes the LUST tax imposed under § 39-17-204.”

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