Wyoming § 39-14-204 Tax rate

Wyoming Statutes

§ 39-14-204 — Tax rate

Wyoming § 39-14-204

Title 39Taxation and Revenue

Ch. 14MINE PRODUCT TAXES

Art. 2OIL AND GAS

This text of Wyoming § 39-14-204 (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. § 39-14-204 (2026).

Text

(a)Except as otherwise provided by this section and W.S. 39-14-205, the total severance tax on crude oil, lease condensate or natural gas shall be six percent (6%), comprising one and one-half percent (1.5%) imposed by the Wyoming constitution article 15, section 19 and the remaining amount imposed by Wyoming statute. The tax shall be distributed as provided in W.S. 39-14-211 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)Two percent (2%) except as provided in W.S. 39- 14-205(n).

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(a) Except as otherwise provided by this section and W.S.
39-14-205, the total severance tax on crude oil, lease
condensate or natural gas shall be six percent (6%), comprising
one and one-half percent (1.5%) imposed by the Wyoming
constitution article 15, section 19 and the remaining amount
imposed by Wyoming statute. The tax shall be distributed as
provided in W.S. 39-14-211 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) Two percent (2%) except as provided in W.S. 39-
14-205(n).