39-14-104. Tax rate. (a) 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: (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%). (vi) Repealed by Laws 2022, ch. 102, 2. (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%).
Wyoming Legal Code