Section 39-14-104 - Tax rate(a) The total severance tax rate for surface coal shall be six and one-half percent (6.5%). This rate comprises one and one-half percent (1.5%) imposed by Wyoming constitution article 15, section 19, and five percent (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(1.5%); plus(ii) One-half percent (.5%); plus(iii) Two percent (2%); plus(iv) One and one-half percent (1.5%); plus(vi) Repealed by Laws 2022, ch. 102, § 2.(b) The total severance tax rate for underground coal shall be three and three-quarters percent (3.75%).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%); plusAmended by Laws 2022 , ch. 102, § 1 , 2, eff. 7/1/2022.Amended by Laws 2016 , ch. 16, § 1, eff. 7/1/2016.