Wyoming Statutes — Title 39 (Taxation and Revenue)
W.S. § 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%) except as provided in W.S. 39-
14-205(n).
Source: official text