Wyoming Statutes

Wyo. Stat. § 9-4-1304 (2026)

Taxation issues related specie and specie legal

✓ current as of May 2026

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tender.
     (a) No specie or specie legal tender shall be
characterized as personal property for the purposes of property
taxation.

     (b) The exchange of one (1) type or form of legal tender
for another type or form of legal tender shall not give rise to
any tax liability of any kind.

     (c) The purchase, sale or exchange of any type or form of
specie or specie legal tender shall not give rise to any tax
liability of any kind.