2015 Wyoming Code
TITLE 39 - TAXATION AND REVENUE
CHAPTER 14 - MINE PRODUCT TAXES
ARTICLE 1 - COAL
SECTION 39-14-104. - Tax rate.
39-14-104. Tax rate.
(a) Except as otherwise provided by W.S. 39-14-105, 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:
(i) One and one-half percent (1.5%); plus
(ii) One-half percent (.5%); plus
(iii) Two percent (2%); plus
(iv) One and one-half percent (1.5%); plus
(v) One percent (1%); plus
(vi) One-half percent (.5%).
(b) 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:
(i) One and one-half percent (1.5%); plus
(ii) One and one-quarter percent (1.25%); plus
(iii) One percent (1%).
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