Mineral Tax FAQ's

A.  As the operator of oil and/or gas producing properties in Wyoming, or as an interest owner taking production in-kind and electing to report on your own behalf, you are required to file annually for gross products tax purposes. Read the instructions included, as the forms must be completed accurately and in their entirety. Forms not complete will be returned and may be subject to penalty. Tax forms will not be considered officially filed until rendered complete.

All required oil and gas production reports for gross products (ad Valorem) must be postmarked or successfully transferred electronically by February 25 of the year following production. Extensions, for cause, may be granted. All extension requests must be in writing and must be postmarked by February 25 of the year following production.

An order sheet for forms is available on this site, under the Mineral Tax Division's Forms Page, Miscellaneous Forms, Petroleum Gross Products/Severance Order Form. A form is also included in the annual packet sent to all registered taxpayers. If you are not filing electronically, please use this order sheet to order a supply of forms. You may also print forms from the Forms Page at revenue.wyo.gov. Please do not photocopy forms. The forms are designed for optical scanning and photocopied forms can become unreadable.

Required Gross Products Forms are:  

4101: Annual Gross Products for Oil

4111: Take In-Kind Balance Sheet for Oil

4121: Breakdown by Tax District for Oil

4201: Annual Gross Products for Natural Gas

4211: Take In-Kind Balance Sheet for Natural Gas

4221: Breakdown by Tax District for Natural Gas

4231: Attachment for Natural Gas (Plant Products)

Mail all forms and correspondence to:  

Mineral Tax Division

Wyoming Department of Revenue

122 West 25th St Ste E301

Cheyenne, Wyoming 82002-0110

A.  As the holder of a permit for mining in Wyoming from the Department of Environmental Quality, you are required to file annually for gross products and severance tax purposes. Any valuable deposit that is severed should be reported for tax purposes. These valuable deposits include, but are not limited to, coal, uranium, trona, bentonite, sand and gravel, decorative stone, copper, gold, silver, diamonds, jade, limestone, gypsum, or any other solid mineral that is severed for private or commercial use or sale.

All required solid mineral production reports for gross products and severance tax must be filed by February 25 of the year following production. Tax forms will not be considered filed until rendered complete. An extension may be granted for gross products only. All requests for extensions must be in writing and must be postmarked by February 25.

All required forms are available within this website. The following is a list of the necessary forms for filing gross products and severance tax:  

5000: Severance Tax Report – Surface Coal

5010: Severance Tax Report – Underground Coal

5100: Severance Tax Report – Trona

5200: Severance Tax Report – Uranium

5300: Severance Tax Report – Bentonite

5400: Severance Tax Report – Sand & Gravel

5500: Severance Tax Report – Miscellaneous Minerals

SC02: Severance Report for Incentive Coal (surface/underground)

8101: Annual Gross Products Report for Coal (surface/underground)

8151: Annual Gross Products Attachment for Coal - Schedule A (surface/underground)

8160: Taxable Value of Incentive Sales Severance Tax Reconciliation for Coal (surface/underground)

8161: Annual Gross Products Attachment for Coal Qualifying for Incentive (surface/underground)

8201: Annual Gross Products for Uranium

8251: Annual Gross Products Attachment for Uranium - Schedule A

8301: Annual Gross Products Report for Miscellaneous Minerals

8351: Annual Gross Products Attachment for Miscellaneous Minerals – Schedule A

8401: Annual Gross Products Report for Bentonite

8451: Annual Gross Products Attachment for Bentonite – Schedule A

8452: Annual Gross Products Attachment for Bentonite – Schedule A, page 2

8501: Annual Gross Products Report for Trona

8551: Annual Gross Products Attachment for Trona – Schedule A

8601: Annual Gross Products Report for Sand & Gravel

8611: Annual Gross Products Attachment for Production by Legal Description (sand & gravel only)

8701: Annual Gross Products Attachment for Mine Mouth Sales (used for all solid mineral production except Sand & Gravel)

8111: Annual Gross Products Attachment for Production by Legal Description (mandatory for all production)

A.  As the operator of oil and/or gas producing properties in Wyoming, or as an interest owner taking production in-kind and electing to report on your own behalf, you are required to file monthly for severance tax purposes. Severance Taxpayers who have an annual tax liability accumulation of less than thirty thousand dollars ($30,000) shall commence reporting annually and remitting tax payments during the production year following the year in which the accumulated tax liability was less than thirty thousand dollars ($30,000).

It is the taxpayer's responsibility to notify the department concerning the change from monthly to annual reporting and payment.

Read the instructions included, as the forms must be completed accurately and in their entirety. Forms not complete will be returned and may be subject to penalty. Tax forms will not be considered officially filed until rendered complete.

All required monthly severance tax reports and payments must be postmarked or successfully transferred electronically on the Wyoming Internet Filing Service, by the twenty-fifth day of the second month following production. For example, the January 2012 return and payment is due March 26, 2012.

An order sheet for forms is included in this packet. If you are not filing electronically, please use this order sheet to order a supply of forms. You may also print forms from the Mineral Tax Division's Forms Page. Please do not photocopy forms. The forms are designed for optical scanning and photocopied forms can become unreadable.

Required severance tax forms are:  

2000: severance tax for oil and lease condensate

3000: severance tax for gas and plant condensate

Mail all forms and correspondence to:  

Mineral Tax Division

Wyoming Department of Revenue

122 West 25th St Ste E301

Cheyenne, Wyoming 82002-0110

Assistance:  

Kendra Yurek:  (307) 777-7976 or e-mail:  kendra.yurek@wyo.gov

A. Why didn’t I qualify for the S10 rate?  

Are you the operator of the group?  If so, did you fill out the claim for stripper on your gross products return?  See mineral Manuals and taxpayer training power point presentation pages 70 thru 82. If you are a TIK you will need to contact operator and see if they filed for the S10 rate.

B. I got a letter that said I didn’t qualify for the S10 rate how do I amend my severance?

You will need to file an amended severance return and file zeros at the S10 rate for every month to zero your severance and then you will need to file an original severance return and report every month at the BAS rate.

C. I didn’t have production so that is less than 10 barrels a day why didn’t I get the stripper rate? 

In order to qualify for the stripper rate you have to have production for that year.  If you have zero production it doesn’t qualify for the S10 rate.

D. I qualified for the S10 rate last year why didn’t I get it this year?  

Just because you qualified last year doesn’t mean that you will qualify this year you will need to file your gross products report and file out the claim for stripper in order to qualify every year is separate.  See mineral Manuals and taxpayer training power point presentation pages 70 thru 82.  Also, if you amend a return you will need to fill out claim for stripper again or you might not qualify because the new return replaced the old one.

A. Why didn’t I qualify for the S10 rate?  

Are you the operator of the group?  If so, did you fill out the claim for stripper on your gross products return?  See mineral Manuals and taxpayer training power point presentation pages 70 thru 82. If you are a TIK you will need to contact operator and see if they filed for the S10 rate.

B. I got a 60 day take in kind interest letter that I reported the wrong amount on a group? 

File amended returns correcting the reported amounts.  See mineral Manuals and taxpayer training power point presentation pages 185 and 186.

C. I got a 30 day letter that says I will be assessed what do I do? 

All Take In-Kind letters are based on the reporting of the operator of the mineral group.  Contact mineral group operator to verify TIK volumes and correct the reporting.  See mineral Manuals and taxpayer training power point presentation pages 186 and 187.  Assessments by the Department are final administrative decisions and may be appealed to the Wyoming Board of Equalization.

D. I got a 30 day letter that says I didn’t report on this group but I don’t have interest in that group? 

All Take In-Kind letters are based on the reporting of the operator of the mineral group.  Contact mineral group operator to verify TIK volumes and correct the reporting See mineral Manuals and taxpayer training power point presentation pages 186 and 187.

E. I reported the wrong interest owner how do I fix it?

File an amended gross products return and report the correct company.  The new return will replace the existing return.

F. Can I get an extension on my 60 or 30 day letter?

Sixty-day letters are sent to notify the parties of various discrepancies and request that the discrepancies be corrected.  Taxpayers may receive multiple sixty-day letters.  Thirty-day letters are assessments from the Department.  The taxpayer has thirty days in which to correct their reporting or file an appeal with the Wyoming Board of Equalization.