Wyo. Stat. » Wyo. Stat. / Title 09 - Administration of the Government / Chapter 4 - PUBLIC FUNDS / Article 11 - TAX AND REVENUE ANTICIPATION
Wyoming Statutes

Wyo. Stat. § 9-4-1103 (2026)

Payment from anticipated revenues; notes do not

✓ current as of May 2026
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constitute indebtedness.

     (a) Tax and revenue anticipation notes issued under W.S.
9-4-1102 shall be payable solely from those revenues anticipated
to be but not yet received and credited to the specified funds
or accounts for the fiscal year in which the notes are issued.
Each issue of tax and revenue anticipation notes and interest
coupons pertaining to those notes, if any, shall mature in the
fiscal year issued. The owners or holders of the notes shall
not look to any other source for payment of the principal of or
any premium or interest on the notes.

     (b) Tax and revenue anticipation notes issued under W.S.
9-4-1102 do not constitute an indebtedness or debt within the
meaning of the Wyoming constitution, article 16.