{"data":{"id":"us-wy/wyo.-stat.-39-14-104","jurisdiction":"us-wy","citation":"Wyo. Stat. § 39-14-104","heading":"Tax rate.","body":"(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:\n(i) One and one-half percent (1.5%); plus\n(ii) One-half percent (.5%); plus\n(iii) Two percent (2%); plus\n(iv) One percent (1%); plus\n(v) One percent (1%).\n(vi) Repealed by Laws 2022, ch. 102, § 2.\n(b) The total severance tax rate for underground coal shall be three and three-quarters percent (3.75%).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:\n(i) One and one-half percent (1.5%); plus\n(ii) One and one-quarter percent (1.25%); plus\n(iii) One percent (1%).","path":["TITLE 39 - TAXATION AND REVENUE","CHAPTER 14 - MINE PRODUCT TAXES","ARTICLE 1 - COAL"],"source_url":"https://wyoleg.gov/statutes/compress/title39.pdf","current_through":"2026 Budget Session; as of 2026-07-01","vintage":"","retrieved_at":"2026-09-04T00:16:32Z","sha256":"d5e0d3513b7c2fe32c720a8159783d92952a4d96eea20b7036697600046a5e69","source_id":"us-wy","stale":false,"prev":"us-wy/wyo.-stat.-39-14-103","next":"us-wy/wyo.-stat.-39-14-105"},"notice":"GroundRules: Original legal text. Not legal advice."}