Wyoming Statutes

Wyo. Stat. § 39-14-204 (2026)

Tax rate.

✓ current as of May 2026

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(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).

Notes of Decisions

Cited in 1 case, 2004–2004 · leading case: LANCE OIL & GAS Co. v. Wyoming Dep't of Revenue, 2004 WY 156 (Wyo. 2004).

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LANCE OIL & GAS Co. v. Wyoming Dep't of Revenue, 2004 WY 156 (Wyo. 2004). “In 2000, the legislature amended the statute, which now provides: (£) Crude oil and natural gas produced from wells drilled between July 1, 1998, and March 31, 2003, except the production from collection wells, is exempt from the severance taxes imposed by W.S. 39-14-204(a)iii)…”

— Wyo. Stat. § 39-14-204(a) — 1 case

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