Wyoming Statutes
§ 39-14-105 — Exemptions
Wyoming § 39-14-105
This text of Wyoming § 39-14-105 (Exemptions) 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. § 39-14-105 (2026).
Text
(a)Coal has no value and is exempt from taxation if it is
consumed prior to sale for the purpose of treating or processing
coal produced from the same mine.
(b)Repealed by Laws 2016, ch. 16, § 2.
(c)Repealed by Laws 2016, ch. 16, § 2.
(d)Repealed By Laws 2008, Ch. 44, § 2.
(e)Surface coal transported to market outside of North
America using a coal export terminal located in Canada or Mexico
is exempt from the severance taxes imposed by W.S. 39-14-
104(a)(iii) and (v). The taxpayer shall submit all information
and documentation as specified by the department to determine
the taxpayer's qualification for the exemption. This subsection
is repealed effective July 1, 2030 or upon the export in any
calendar year through United States coal export terminals to
markets outside of North America
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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 § 39-14-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/14/39-14-105.