Wyoming Statutes
§ 39-14-104 — Tax rate
(a)The total severance tax rate for surface coal shall be
six percent (6%). This rate comprises one and one-half percent
(1.5%) imposed by Wyoming constitution article 15, section 19,
and four and one-half percent (4.5%) imposed statutorily. The
tax shall be distributed as provided in W.S. 39-14-111 and is
imposed as follows:
(i)One and one-half percent (1.5%); plus
(ii)One-half percent (.5%); plus
(iii)Two percent (2%); plus
(iv)One percent (1%); plus
(v)One percent (1%).
(vi)Repealed by Laws 2022, ch. 102, § 2.
(b)The total severance tax rate for underground coal
shall be three and three-quarters percent (3.75%). The tax
shall be distributed as provided in W.S. 39-14-111 and is
imposed as follows:
(i)One and one-half percent (1.5%); plus
(ii)One and one-quarter percent (1.25%);
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Nearby Sections
15
§ 39-14-101
Definitions§ 39-14-102
Administration; confidentiality§ 39-14-103
Imposition§ 39-14-104
Tax rate§ 39-14-105
Exemptions§ 39-14-106
Licenses; permits§ 39-14-107
Compliance; collection procedures§ 39-14-108
Enforcement§ 39-14-109
Taxpayer remedies§ 39-14-110
Statute of limitations§ 39-14-111
Distribution§ 39-14-201
Definitions§ 39-14-202
Administration; confidentiality§ 39-14-203
Imposition§ 39-14-204
Tax rate