39-14-205, the total severance tax on crude oil, lease

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).

39-14-205. Exemptions.

(a) Stripper production is exempt from the severance taxes imposed by W.S. 39-14-204(a)(iii).

(b) Repealed by Laws 2016, ch. 16, § 2.

(c) Repealed by Laws 2016, ch. 16, § 2.

(d) In the case of tertiary production of crude oil resulting from injection of carbon dioxide gas, all Wyoming severance taxes paid on the carbon dioxide gas injected shall be deducted from and allowed as a credit against the severance taxes imposed on the oil produced by the injection.  (e) Repealed by Laws 2016, ch. 16, § 2.

(f) Repealed by Laws 2016, ch. 16, § 2.

(g) Repealed by Laws 2016, ch. 16, § 2.

(h) Crude oil produced from previously shut-in wells is exempt from the severance taxes imposed by W.S.