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Appeal Process

The Wyoming State Board of Equalization is responsible for all appeals.  Please direct all questions and concerns to their attention for assistance.  All inquiries including filing an appeal should be directed to the State Board at 307-777-6989, or emailed to their attention at

How do I appeal a decision of the Department of Revenue to the State Board of Equalization?

  • For information about the appeal process you can request a copy of the rules of the State Board of Equalization, or you may obtain them at Rules, Wyoming State Board of Equalization. Appeals of this nature are processed pursuant to Rules, Wyoming State Board of Equalization, Chapter 2. It is the duty of each party to be familiar with the State Board’s rules.
  • You can appeal any final decision of the Department of Revenue by filing a case notice with the State 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 legible postmark, whichever is later.
  • A case notice must be delivered to the State Board’s Executive Secretary via one of the following methods:
    • Mailed to P.O. Box 448, Cheyenne, Wyoming 82003-0048; or
    • Faxed to 307-777-6363.
  • The case notice must include: 1) A copy of the decision appealed from; 2) A statement in ordinary and concise language of the facts and errors alleged to have been committed and issues upon which the appeal is based; 3) The amount of the tax assessment or refund denial, and the amount of tax in controversy; and 4) The relief sought.
  • The case notice must be signed by the Petitioner or their representative or attorney and must include a mailing address, telephone number, and fax number if available, of the Petitioner and their representative or attorney.
  • A copy of the case notice must be mailed or otherwise delivered to the Department of Revenue at the same time it is delivered to the State Board.