§ 30-5-116 — Disposition of monies; permissible expenditures; payment of expenses; charge assessed on value of oil or gas produced

(a) Civil penalties collected under this act shall be paid
to the state treasurer and credited as provided in W.S. 8-1-109.
All other monies collected by the commission under the
provisions of this act shall be remitted to the state treasurer
for deposit in a separate account. Expenses incident to the
administration of this act shall include expenses for capital
construction and shall be paid out of the account. One half
(1/2) of the money so collected may be expended as needed by the
commission for capital construction purposes.
(b) There is assessed on the fair cash market value as
provided by W.S. 39-14-203, of all oil and gas produced, sold or
transported from the premises in Wyoming a charge not to exceed
eight-tenths of one (1) mill ($.0008) on the dollar. The
commission shall by order fix the amount of the charge in the
first instance and may reduce or increase the amount as the
expenses chargeable may require. The amounts fixed by the
commission shall not exceed the limit prescribed above. It is
the duty of the commission to collect all assessments. All
monies collected shall be remitted to the state treasurer for
deposit in a separate account and used exclusively to pay the
costs and expenses incurred in connection with the
administration and enforcement of W.S. 30-5-101 through 30-5-119
and to pay the expenses for the plugging of dry or abandoned
wells, for reclamation requirements, for the forfeiture of any
applicable bond and for any other requirements associated with
the operator's applicable bonds for operators participating in
the program established under W.S. 30-5-129. The persons owning
a working interest, royalty interest, payments out of
production, or any other interest in the oil and gas or in the
proceeds thereof, subject to the charge in this subsection are
liable for the charge in proportion to their ownership at the
time of production. The charge so assessed is payable monthly.
The sum due is payable to the commission, on or before the
twenty-fifth of the second month following the month in which
the charge accrued by the producer on behalf of himself and all
other interested persons. If there is a sale of oil or gas
within this state the charge is payable by the purchaser. Any
charge not paid within the time specified bears interest at the
rate of one percent (1%) per month from the date of delinquency
until paid. This charge together with the interest is a lien
upon the oil or gas against which it is levied and assessed. The
person paying the charge as provided is authorized and required
to deduct from any amounts due the persons owning an interest in
the oil and gas or in the proceeds at the time of production the
proportionate amount of the charge before making the payment.
Subsection (b) of this section shall apply to all lands in the
state of Wyoming, notwithstanding the provisions of W.S. 30-5-
118, however, there is exempted from the charge as levied and
assessed the following:
(i) The interest of the United States of America and
the interest of the state of Wyoming and the political
subdivisions thereof in any oil or gas or in the proceeds
thereof;
(ii) The interest of any Indian or Indian tribe in
any oil or gas or in the proceeds thereof, produced from land
subject to the supervision of the United States;
(iii) Oil and gas used in producing operations or for
repressuring or recycling purposes.