Title 39, Title 39 — Taxation And Revenue
23 chapters · 231 sections in this title.
W.S. § 39-14-302 Administration; confidentiality
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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…
W.S. § 39-14-303 Imposition
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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 …
W.S. § 39-14-304 Tax rate
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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%).
W.S. § 39-14-305 Exemptions
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Exemptions. There are no specific applicable provisions for exemptions for this chapter.
W.S. § 39-14-306 Licenses; permits
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Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
W.S. § 39-14-307 Compliance; collection procedures
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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…
W.S. § 39-14-308 Enforcement
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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 …
W.S. § 39-14-309 Taxpayer remedies
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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…
W.S. § 39-14-310 Statute of limitations
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Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.
W.S. § 39-14-311 Distribution
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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…
W.S. § 39-14-401 Definitions
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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…
W.S. § 39-14-402 Administration; confidentiality
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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…
W.S. § 39-14-403 Imposition
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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…
W.S. § 39-14-404 Tax rate
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Tax rate. The total severance tax rate for bentonite shall be two percent (2%). The tax shall be distributed as provided in W.S.
W.S. § 39-14-405 Exemptions
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Exemptions. There are no specific applicable provisions for exemptions for this chapter.
W.S. § 39-14-406 Licenses; permits
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Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
W.S. § 39-14-407 Compliance; collection procedures
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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…
W.S. § 39-14-408 Enforcement
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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 …
W.S. § 39-14-409 Taxpayer remedies
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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…
W.S. § 39-14-410 Statute of limitations
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Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.
W.S. § 39-14-411 Distribution
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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…
W.S. § 39-14-501 Definitions
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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…
W.S. § 39-14-502 Administration; confidentiality
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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…
W.S. § 39-14-503 Imposition
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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…
W.S. § 39-14-504 Tax rate
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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%)…
W.S. § 39-14-505 Exemptions
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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.
W.S. § 39-14-506 Licenses; permits
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Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
W.S. § 39-14-507 Compliance; collection procedures
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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. 39-14-502(a) shall sign under oath and submit a statement listing t…
W.S. § 39-14-508 Enforcement
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Enforcement. (a) General. The following shall apply: (i) If the statement provided by W.S. 39-14-507(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 …
W.S. § 39-14-509 Taxpayer remedies
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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…
W.S. § 39-14-510 Statute of limitations
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Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.
W.S. § 39-14-511 Distribution
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Distribution. (a) The taxes imposed by W.S. 39-14-504 shall be deposited into the severance tax distribution account. (b) Repealed By Laws 2002, Ch. 62, § 2. (c) All payments received pursuant to W.S. 39-14-507(b)(iii) shall be transferred to an account. The monies in this accoun…
W.S. § 39-14-601 Definitions
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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…
W.S. § 39-14-602 Administration; confidentiality
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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…
W.S. § 39-14-603 Imposition
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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 sand and gravel in the state. The severance tax imposed by this article may be in addition to other taxes, i…
W.S. § 39-14-604 Tax rate
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Tax rate. The total severance tax rate for sand and gravel shall be two percent (2%). The tax shall be distributed as provided in W.S.
W.S. § 39-14-605 Exemptions
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Exemptions. There are no specific applicable provisions for exemptions for this chapter.
W.S. § 39-14-606 Licenses; permits
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Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
W.S. § 39-14-607 Compliance; collection procedures
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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. 39-14-602(a) shall sign under oath and submit a statement listin…
W.S. § 39-14-608 Enforcement
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Enforcement. (a) General. The following shall apply: (i) If the statement provided by W.S. 39-14-607(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 …
W.S. § 39-14-609 Taxpayer remedies
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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…
W.S. § 39-14-610 Statute of limitations
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Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.
W.S. § 39-14-611 Distribution
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Distribution. (a) As provided by W.S. 39-14-604, the total severance tax rate for sand and gravel shall be two percent (2%), and shall be deposited in the severance tax distribution account. (b) All payments received pursuant to W.S. 39-14-607(b)(iii) shall be transferred to an a…
W.S. § 39-14-701 Definitions
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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…
W.S. § 39-14-702 Administration; confidentiality
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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…
W.S. § 39-14-703 Imposition
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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 other valuable deposits, oil shale or any other fossil fuel in the state. The severance tax imposed by this …
W.S. § 39-14-704 Tax rate
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Tax rate. The total severance tax rate for other valuable deposits shall be two percent (2%). The tax shall be distributed as provided in W.S. 39-14-711.
W.S. § 39-14-705 Exemptions
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Exemptions. There are no specific applicable provisions for exemptions for this article.
W.S. § 39-14-706 Licenses; permits
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Licenses; permits. There are no specific applicable provisions for licenses and permits for this article.
W.S. § 39-14-707 Compliance; collection procedures
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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. 39-14-702(a) shall sign under oath and submit a statement listin…