Wyo. Stat. Ann. § 39-14-104
Tax rate
Redline — May 1, 2021 → current.View current text →
Current — October 1, 2022
As of May 1, 2021
(1) The total severance tax rate for surface coal shall be seven percent (7%). This rate comprises one and one-half percent (1.5%) imposed by Wyoming constitution article 15, section 19, and five and one-half percent (5.5%) imposed statutorily. The tax shall be distributed as provided in W.S. 39-14-111 and is imposed as follows: One and one-half percent (1.5%); plus
(1) The total severance tax rate for surface coal shall be six and one-half percent (6.5%). This rate comprises one and one-half percent (1.5%) imposed by Wyoming constitution article 15, section 19, and five percent (5%) imposed statutorily. The tax shall be distributed as provided in W.S. 39-14-111 and is imposed as follows: One and one-half percent (1.5%); plus
(2) One-half percent (.5%); plus
(2) One-half percent (.5%); plus
(3) Two percent (2%); plus
(3) Two percent (2%); plus
(4) One and one-half percent (1.5%); plus
(4) One and one-half percent (1.5%); plus
(5) One percent (1%); plus
(5) One percent (1%).
(6) One-half percent (.5%).
(6) Repealed by Laws 2022, ch. 102, § 2.
(7) 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: One and one-half percent (1.5%); plus
(7) 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: One and one-half percent (1.5%); plus
(8) One and one-quarter percent (1.25%); plus
(8) One and one-quarter percent (1.25%); plus
(9) One percent (1%).
(9) One percent (1%).
Official source: Wyoming Legislature. Reproduced from public-domain Wyoming statutes; confirm against the official source for the current text. Not legal advice.