Wyoming Statutes
§ 39-14-104 — Tax rate
Wyoming § 39-14-104
This text of Wyoming § 39-14-104 (Tax rate) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Wyo. Stat. Ann. § 39-14-104 (2026).
Text
(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(vi)Repealed by Laws 2022, ch. 102, § 2.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 rateCite This Page — Counsel Stack
Bluebook (online)
Wyoming § 39-14-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/14/39-14-104.