2018 Wyoming Statutes
TITLE 39 - TAXATION AND REVENUE
CHAPTER 14 - MINE PRODUCT TAXES
ARTICLE 2 - OIL AND GAS
SECTION 39-14-204 - Tax rate.

Universal Citation: WY Stat § 39-14-204 (2018)

39-14-204. Tax rate.

(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%).

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