Wyoming § 39-14-111 Distribution

Wyoming Statutes

§ 39-14-111 — Distribution

Wyoming § 39-14-111

Title 39Taxation and Revenue

Ch. 14MINE PRODUCT TAXES

Art. 1COAL

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Bluebook

Wyo. Stat. Ann. § 39-14-111 (2026).

Text

(a)As provided by W.S. 39-14-104(a), the total severance tax rate for surface coal shall be six percent (6%). As provided by W.S. 39-14-104(b), the total severance tax rate for underground coal shall be three and three-quarters percent (3.75%). A one and one-half percent (1.5%) tax imposed by W.S. 39-14-104(a)(i) and a one and one-half percent (1.5%) tax imposed by W.S. 39-14-104(b)(i) shall be deposited into the permanent Wyoming mineral trust fund. All other taxes imposed by W.S. 39-14-104(a) and (b) shall be deposited into the severance tax distribution account.

(b)Repealed by Laws 2002, Ch. 62, § 2.

(c)Repealed By Laws 2002, Ch. 62, § 2.

(d)Repealed By Laws 2002, Ch. 62, § 2.

(e)Repealed by Laws 2016, ch. 16, § 2.

(f)Repealed by Laws 2000, Ch. 97, § 4.

(g)All payments received p

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(a) As provided by W.S. 39-14-104(a), the total severance
tax rate for surface coal shall be six percent (6%). As provided
by W.S. 39-14-104(b), the total severance tax rate for
underground coal shall be three and three-quarters percent
(3.75%). A one and one-half percent (1.5%) tax imposed by W.S.
39-14-104(a)(i) and a one and one-half percent (1.5%) tax
imposed by W.S. 39-14-104(b)(i) shall be deposited into the
permanent Wyoming mineral trust fund. All other taxes imposed by
W.S. 39-14-104(a) and (b) shall be deposited into the severance
tax distribution account.
(b) Repealed by Laws 2002, Ch. 62, § 2.
(c) Repealed By Laws 2002, Ch. 62, § 2.
(d) Repealed By Laws 2002, Ch. 62, § 2.
(e) Repealed by Laws 2016, ch. 16, § 2.
(f) Repealed by Laws 2000, Ch. 97, § 4.
(g) All payments received pursuant to W.S.
39-14-107(b)(iii) shall be transferred to an account. The monies
in this account shall be invested or deposited in accordance
with W.S. 9-4-714 through 9-4-831, and any interest earned shall
be credited to the general fund. The revenue under W.S.
39-14-107(b)(iii) shall be distributed in accordance with this
section subject to the following:
(i) Revenues earned during each fiscal year shall be
recognized as revenue during that fiscal year for accounting
purposes;
(ii) Revenues which are earned and received during
the first three (3) calendar quarters of the fiscal year shall
be distributed within the first fifteen (15) days of October,
January and April. For the last quarter of each fiscal year,
revenues earned or received shall be distributed not later than
June 30. In computing distributions for the last quarter, the
state treasurer shall use the most recent consensus revenue
estimating group estimates to the extent that earnings cannot be
determined by June 30. Not later than September 15, the state
treasurer shall compute the actual earnings for the last quarter
of the preceding fiscal year and make adjustments to the October
distributions in an amount equal to the difference between
revenues earned and actual distributions for the preceding
fiscal year.
(h) Repealed By Laws 2001, Ch. 209, § 3.
(j) Repealed by Laws 2000, Ch. 97, § 4.
(k) Repealed By Laws 2002, Ch. 62, § 2.