Wyoming Code § 35-9-628

Deposit of tax on fire insurance premiums into account
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(a)  As provided in this subsection, the state treasurer shall deposit into the account up to one hundred percent (100%) of the gross tax levied upon fire insurance premiums paid to insurance companies for fire insurance in the state of Wyoming for the preceding calendar quarter, as computed under W.S. 26-4- 102(b)(ii) and provided by W.S. 26-4-103(k).  The sum specified shall be calculated by the Wyoming retirement system:
(i)  Before giving effect to any premium tax credits which may otherwise be provided by law; and
(ii)  To achieve one hundred seven percent (107%) funding of the account, taking into account the benefits and employee contribution specified in W.S. 35-9-621 and actuarial assumptions adopted by the Wyoming retirement board;
(iii)  After the account achieves one hundred seven percent (107%) actuarial funding, the board shall recommend a funding amount of not less than sixty percent (60%) of the gross tax levied upon fire insurance premiums.  A recommended funding amount under this section in an amount greater than sixty percent (60%) which results in an actuarial funding level greater than one hundred seven percent (107%) requires approval of the legislature.

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