Refunds and penalties as setoff to obligation.
Wyo. Stat. Ann. § 40-14-524
in effectRefunds or penalties to which the debtor is entitled pursuant to this part may be set off against the debtor's obligation, and may be raised as a defense to a suit on the obligation without regard to the time limitations prescribed by this part.
Part 3. Criminal Penalties
Source: WY Statutes (Official Site)URL: https://wyoleg.gov/statutes/compress/title40.pdfFetched: 10/4/2026
Source: Public.Resource.Org WY StatutesURL: https://unicourt.github.io/cic-code-wy/transforms/wy/ocwy/r78/gov.wy.code.title.40.htmlFetched: 6/28/2026
