Meridian Aggregates Co. v. Wyoming State Board of Equalization

THOMAS, Justice.

The only question in this case is whether an amendment to the statute that provides for the filing of claims for refunds of sales taxes, which reduced the time for filing such claims from three years to one year, would bar a claim that had been accrued for less than three years, but more than one year, at the effective date of the amendment. The Wyoming Department of Revenue denied the claim for refund on the ground that it was not filed within one year after the claim accrued. Meridian Aggregates Company (Meridian) appealed that ruling to the Wyoming State Board of…