Title 39, Title 39 — Taxation And Revenue

Exemptions. (a) Coal has no value and is exempt from taxation if it is consumed prior to sale for the purpose of treating or processing coal produced from the same mine. (b) Repealed by Laws 2016, ch. 16, § 2. (c) Repealed by Laws 2016, ch. 16, § 2. (d) Repealed By Laws 2008, Ch.…

Licenses; permits. There are no specific applicable provisions for licenses and permits for this article.

Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-102(a) shall sign under oath and submit a statement listin…

Enforcement. (a) General. The following shall apply: (i) If the statement provided by W.S. 39-14-107(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided …

Taxpayer remedies. (a) Interpretation requests. The following shall apply: (i) The taxpayer may request a value determination from the department and propose a value determination method which may be used until the department issues a value determination. The taxpayer shall submi…

Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.

Distribution. (a) As provided by W.S. 39-14-104(a), the total severance tax rate for surface coal shall be six percent (6%). As provided by W.S. 39-14-104(b), the total severance tax rate for underground coal shall be three and three-quarters percent (3.75%). A one and one-half p…

Definitions. (a) As used in this article: (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale; (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified pro…

Administration; confidentiality. (a) Administration. The following shall apply: (i) The department shall annually value and assess crude oil, lease condensate or natural gas production at its fair market value for taxation; (ii) Based upon the information received or procured pur…

Imposition. (a) Taxable event. The following shall apply: (i) There is levied a severance tax on the value of the gross product extracted for the privilege of severing or extracting crude oil, lease condensate or natural gas in the state. The tax imposed by this subsection shall …

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 an…

Exemptions. (a) Stripper production is exempt from the severance taxes imposed by W.S. 39-14-204(a)(iii). (b) Repealed by Laws 2016, ch. 16, § 2. (c) Repealed by Laws 2016, ch. 16, § 2. (d) In the case of tertiary production of crude oil resulting from injection of carbon dioxide…

Licenses; permits. There are no specific applicable provisions for licenses and permits for this article.

Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) Annually, on or before February 25 of the year following the year of production any person whose crude oil, lease condensate or natural gas production is subject to W.S. 39-14-202(a) shall …

Enforcement. (a) General. The following shall apply: (i) If the statement provided by W.S. 39-14-207(a)(i) is not filed, the department shall value the crude oil, lease condensate or natural gas production from the best information available. The department may use information ot…

Taxpayer remedies. (a) Interpretation requests. The following shall apply: (i) The taxpayer may request a value determination from the department and propose a value determination method which may be used until the department issues a value determination. The taxpayer shall submi…

Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.

Distribution. (a) The state treasurer shall transfer the revenue collected from the severance tax imposed by W.S. 39-14-204(a)(i) into the permanent Wyoming mineral trust fund. The state treasurer shall transfer the revenue collected from the severance tax imposed by W.S. 39-14-2…

Taxation of certain helium. (a) As used in this section: (i) "Helium" means helium which is a component of a natural gas stream leased by the United States to any lessee pursuant to the Mineral Leasing Act of 1920, 30 U.S.C. section 181. All other helium shall be subject to taxat…

Definitions. (a) As used in this article: (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale; (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified pro…

Administration; confidentiality. (a) The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation. (b) The department shall annually value the gross product for the preceding calendar year, in appropriate un…

Imposition. (a) Taxable event. The following shall apply: (i) There is levied a severance tax on the value of the gross product for the privilege of severing or extracting trona, in the state. The severance tax imposed by this article may be in addition to other taxes, including …

Tax rate. (a) The total severance tax rate for trona shall be four percent (4%). The tax shall be distributed as provided in W.S. 39-14-311 and is imposed as follows: (i) Two percent (2%); plus (ii) Two percent (2%).

Exemptions. There are no specific applicable provisions for exemptions for this chapter.

Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.

Compliance; collection procedures. (a) Returns, reports. The following shall apply: (i) Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-302(a) shall sign under oath and submit a statement listing t…

Enforcement. (a) General. The following shall apply: (i) If the statement provided by W.S. 39-14-307(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided …

Taxpayer remedies. (a) Interpretation requests. The following shall apply: (i) The taxpayer may request a value determination from the department and propose a value determination method which may be used until the department issues a value determination. The taxpayer shall submi…

Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.

Distribution. (a) As provided by W.S. 39-14-304(a), the total severance tax rate for trona shall be four percent (4%). The taxes imposed by W.S. 39-14-304(a) shall be deposited into the severance tax distribution account. (b) Repealed By Laws 2002, Ch. 62, § 2. (c) All payments r…

Definitions. (a) As used in this article: (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale; (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified pro…

Administration; confidentiality. (a) The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation. (b) The department shall annually value the gross product for the preceding calendar year, in appropriate un…

Imposition. (a) Taxable event. The following shall apply: (i) There is levied a severance tax on the value of the gross product for the privilege of severing or extracting bentonite in the state. The severance tax imposed by this article may be in addition to other taxes, includi…

Tax rate. The total severance tax rate for bentonite shall be two percent (2%). The tax shall be distributed as provided in W.S.

Exemptions. There are no specific applicable provisions for exemptions for this chapter.

Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.

Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-402(a) shall sign under oath and submit a statement listin…

Enforcement. (a) General. The following shall apply: (i) If the statement provided by W.S. 39-14-407(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided …

Taxpayer remedies. (a) Interpretation requests. The following shall apply: (i) The taxpayer may request a value determination from the department and propose a value determination method which may be used until the department issues a value determination. The taxpayer shall submi…

Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.

Distribution. (a) As provided by W.S. 39-14-404, the total severance tax rate for bentonite shall be two percent (2%), and shall be deposited in the severance tax distribution account. (b) All payments received pursuant to W.S. 39-14-407(b)(iii) shall be transferred to an account…

Definitions. (a) As used in this article: (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale; (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified pro…

Administration; confidentiality. (a) The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation. (b) The department shall annually value the gross product for the preceding calendar year, in appropriate un…

Imposition. (a) Taxable event. The following shall apply: (i) There is levied a severance tax on the value of the gross product for the privilege of severing or extracting uranium in the state. The severance tax imposed by this article may be in addition to other taxes, including…

Tax rate. (a) Except as provided in subsections (b) and (c) of this section, the total severance tax rate for uranium shall be four percent (4%). The tax shall be distributed as provided in W.S. 39-14-511 and is imposed as follows: (i) Two percent (2%); plus (ii) Two percent (2%)…

Exemptions. (a) Repealed by Laws 2016, ch. 16, § 2. (b) Repealed by Laws 2016, ch. 16, § 2. (c) There are no specific applicable provisions for exemptions for this article.