W.S. § 39-14-104 — Tax rate

(a) The total severance tax rate for surface coal shall be
six percent (6%). This rate comprises one and one-half percent
(1.5%) imposed by Wyoming constitution article 15, section 19,
and four and one-half percent (4.5%) 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 percent (1%); 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(vi) Repealed by Laws 2022, ch. 102, § 2.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%).