Statutes, codes, and regulations
Wyoming Administrative Code
Agency 211 - Equalization, Board ofSubagency 0001 - General Agency, Board or Commission Rules
Chapter 2 - PRACTICE & PROCEDURE FOR CASES BEFORE THE WY BOARD OF EQUALIZATION
Section 2-5 - Commencement of Case

211-2 Wyo. Code R. § 2-5

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Current through April 27, 2019
Section 2-5 - Commencement of Case

(a) Cases shall be instituted by any Petitioner filing a case notice for review of any final administrative decision of the Department with the Board c/o Executive Secretary at the office of the Board or by mail sent to P.O. Box 44 8, Cheyenne, Wyoming 82003-0448 or received by facsimile,307-777-6363, during regular business hours. Any facsimile received after regular business hours will be treated as received during the regular business hours of the next working day.

(b) The case notice shall be served on the Department and other parties consistent with Section 8 of this Chapter.

(c) The case notice shall contain the following information:

  • (i) A copy of the decision at issue;
  • (ii) A statement in ordinary and concise language of the facts and of the errors alleged to have been committed and issues upon which the case is based;
  • (iii) The amount of the tax assessment or refund denial, and the amount of tax in controversy;
  • (iv) The relief sought; and
  • (v) Whether or not a hearing is desired.

(d) The case notice shall be signed by the Petitioner or his representative or attorney and shall contain the telephone number, fax number, if available, and mailing address of the Petitioner and his representative or attorney.

(e) The case notice shall be filed with the Board within thirty (30) days of the date of the final administrative decision at issue or of the date of mailing of the final administrative decision as evidenced by a postmark, whichever is later.

(f) "Computation of Time" - In computing the time period for filing a case notice, the period shall begin on the day after the date of the final administrative decision or upon the date of mailing of the final administrative decision as evidenced by a legible postmark, whichever is later and shall conclude on the last day of such computed period, unless such day is a Saturday, Sunday or legal holiday, in which event the period runs until the end of the next day which is neither a Saturday, Sunday nor a legal holiday.

(g) "Filed with the Board" - The case shall be considered filed with the Board upon mailing of the case notice as evidenced by a legible postmark, or upon receipt by fax as provided in Section 5(a) or upon hand delivery as evidenced by the Board's file stamp. Any case notice not timely filed shall be dismissed.

211-2 Wyo. Code R. § 2-5