{"data":{"id":"us-wy/wyo.-stat.-39-14-204","jurisdiction":"us-wy","citation":"Wyo. Stat. § 39-14-204","heading":"Tax rate.","body":"(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:\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) Two percent (2%) except as provided in W.S. 39-14-205(n).","path":["TITLE 39 - TAXATION AND REVENUE","CHAPTER 14 - MINE PRODUCT TAXES","ARTICLE 2 - OIL AND GAS"],"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":"912d22510c9376dd43718a575cfebefca96e3fba2dd930102e316df83ff47999","source_id":"us-wy","stale":false,"prev":"us-wy/wyo.-stat.-39-14-203","next":"us-wy/wyo.-stat.-39-14-205"},"notice":"GroundRules: Original legal text. Not legal advice."}