Wyo. Stat. § 39-14-104 (2026)

(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          (vi)    Repealed by Laws 2022, ch. 102, § 2.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%).