9-2-2007. Department of revenue created; director appointed; structure.
(a) As part of the reorganization of Wyoming state government, there is created the Wyoming department of revenue consisting of the agencies, programs and functions specified in this section. The provisions of the Wyoming Government Reorganization Act of 1989, W.S. 9-2-1701 through 9-2-1707, apply to this section.
(b) The administrative head of the department shall be a director appointed by the governor.
(c) The following agencies are assigned to the department of revenue under a Type 1 transfer:
(i) Department of revenue and taxation, less:
(A) Programs transferred to other departments under a Type 2 transfer as part of the reorganization of Wyoming state government;
(B) The state board of equalization; and
(C) The state tax commission.
(ii) The Wyoming liquor commission.
(d) The reorganization plan required under W.S. 9-2-1707(a)(iii) shall provide that the state board of equalization and tax commission shall be separate from the department. In developing the reorganization plan required under W.S. 9-2-1707(a)(iii), the director shall consider in consultation with the state board of equalization and the state tax commission administrative support requirements of the state board of equalization and the state tax commission.
(e) In developing the reorganization plan required under W.S. 9-2-1707(a)(iii), the director shall consider the transfer of the mineral audit division from the department of audit to the department of revenue.