011-6 Wyo. Code R. § 6-8
Current through April 27, 2019
(a) The portion of the gross product of a mineral which relates to an exempt interest, whether taken in-kind or realized by a money royalty, is not subject to an ad valorem or severance tax; provided however, that such portion shall be included when determining the gross product.
(b) The gross product shall be expressed in terms indicating the total quantity of a mineral removed, severed, extracted or produced for the relevant reporting period or periods by appropriate units of measure. The gross product of each mineral shall be separately stated.
(c) Any mineral which is used without sale or consumed shall be considered to be a part of the gross product of a mineral.
011-6 Wyo. Code R. § 6-8