Stagner v. Wyoming State Tax Commission

ROONEY, Justice.

Appellant petitioned the district court for judicial review of appellees’ action in seizing some cigarettes which were consigned to appellant on the Wind River Indian Reservation. The seizure was made pursuant to §§ 39-6-101 through 39-6-110, W.S. 1977 1 (re levy and collection of excise tax on cigarettes). The cause was dismissed by the district court, and appellant appeals from the order of dismissal.

We affirm.

One of the grounds for dismissal of the petition for review was the fact that it was not timely filed. Timely filing of a petition for review is mandatory and…