Stagner v. Wyoming State Tax Commission, 5630

• Decision Date: 06 April 1982
• Docket Number: No. 5630,5630
• Citation: 642 P.2d 1296
• Parties: Clyde F. STAGNER, d/b/a West Route Trading Company, Appellant (Petitioner), v. WYOMING STATE TAX COMMISSION and State Board of Equalization, Appellees(Respondents).
• Court: Wyoming Supreme Court

Page 1296

642 P.2d 1296

Clyde F. STAGNER, d/b/a West Route Trading Company, Appellant (Petitioner), v. WYOMING STATE TAX COMMISSION and State Board of Equalization, Appellees(Respondents).

No. 5630.

Supreme Court of Wyoming.

April 6, 1982.

Rehearing Denied May 3, 1982.

David C. Marion and Carol Herman, Wind River Legal Services, Inc., Fort Washakie, for appellant.

Steven F. Freudenthal, Atty. Gen., Ronald P. Arnold and Philip A. Nicholas, Asst. Attys. Gen., for appellees.

Before ROSE, C. J., and RAPER, THOMAS, ROONEY and BROWN, JJ.

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 jurisdictional. Department of Revenue and Taxation v. Irvine, Wyo., 589 P.2d 1295 (1979); and Snell v. Ruppert, Wyo., 541 P.2d 1042 (1975).

Judicial review of administrative action is governed by Rule 12, W.R.A.P. Rule 12.01, W.R.A.P., provides:

"To the extent that judicial review of administrative action by a district court is available, any person who is aggrieved or adversely affected in fact by a final decision of an agency in a contested case, or who is aggrieved or adversely affected in fact by any other agency action or inaction, or who is adversely affected in fact by a rule adopted by agency, may obtain such review as provided in this rule."

Rule 12.04, W.R.A.P., provides in pertinent part "In a contested case, or in a noncontested case where a statute places a time limit on appeal, the petition for review shall be filed within thirty (30) days after written, certified notice to all parties of the final decision of the agency or denial of the petition for a rehearing, or, if a rehearing is held, within thirty (30) days after written, certified notice to all parties of the decision thereon, except that upon a showing of excusable neglect based upon the failure of a party to learn of the decision or action, the district court may extend the time for filing the petition for review not exceeding thirty (30) days from the expiration of the original time herein prescribed. * * * "

The extent to which such review is available is prescribed by statute:

"(a) Subject to the requirement that administrative remedies be exhausted and in the absence of any statutory or common-law provision precluding or limiting judicial review, any person aggrieved or adversely affected in fact by a final decision of an agency in a contested case, or by other agency action or inaction, or any person affected in fact by a rule adopted by an agency, is entitled to judicial review * * *. The procedure to be followed in such proceeding * * * shall be in accordance with rules heretofore or hereinafter adopted by the Wyoming supreme court." Section 9-4-114(a)...