011-7 Wyo. Code R. § 7-5
(a) Each Department assessed company shall submit an annual report to the Department on or before the mandatory dates specified by statute.
(b) Any request for extension of the filing deadline shall be submitted in writing prior to the statutory due date. Extensions shall not be granted for greater than fifteen (15) calendar days.
(c) All requested information and required supplemental documents shall be included with the report filing. Failure to file a report form or an incomplete report shall require the Department to appraise the company by a best information appraisal as defined by this chapter and subject those companies to the penalties specified in W.S. 39-13-108.
(d) Leased Property. Each Department assessed company's annual report shall include schedules for reporting non-capitalized leased real property including improvements and equipment used in the company's operations. All non-capitalized leased property used in connection with a company's operating property shall be valued and assessed as if owned.
011-7 Wyo. Code R. § 7-5