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HB0022

Mineral Tax Audit Interest Rate

Last scannedOct 19, 2026, 2:19 AM

In one sentence

This law sets the interest rate for unpaid mineral taxes found during audits and clarifies the timeline for completing those audits.

What it does

  • Requires that mineral tax audits be completed and written results provided to the taxpayer by the end of the third calendar year after the audit starts.
  • Allows taxpayers to subtract any overpaid taxes from the amount they owe before interest is calculated.
  • Sets the interest rate for delinquent severance and property taxes found in audits to the average prime interest rate plus 4%, with a minimum of 12% and a maximum of 18%.
  • Requires county treasurers to calculate interest on property taxes by first subtracting any offsetting credits from the net deficiency amount.
  • States that county boards of commissioners must follow the Department of Revenue's decision on when interest starts to accrue.

Who it affects

  • Taxpayers who owe mineral severance or property taxes.
  • The Wyoming Department of Revenue.
  • County treasurers and boards of county commissioners.

Limits and unknowns

  • The new rules only apply to mineral audits that start after the effective date of the act (July 1, 2014).
  • The source text does not specify the exact dollar amounts of taxes involved in specific cases.

Plain language

Terms to know

Severance tax
A tax on minerals extracted from the ground.
Ad valorem tax
A property tax based on the value of the property.
Offsetting credit
Money the taxpayer already paid that is subtracted from what they still owe before interest is added.
Prime interest rate
The base interest rate banks charge their best customers, used here to calculate the penalty rate.

Official record

Sources

Source checked
Official bill pageIntroduced textOfficial digestOfficial summaryCurrent bill text
Read the official summary

Bill No.: <billno> Drafter: <drafterinit> Bill No.: HB0022 Drafter: MQ LSO No.: 14LSO-0068 Effective Date: 7/1/2014 Enrolled Act No.: HEA0039 Chapter No.: CH0068 Prime Sponsor: Joint Revenue Interim Committee Catch Title: Mineral tax-audit interest rate. Subject: The bill amends the interest rate for delinquent mineral taxes (severance and property) as a result of mineral audits performed and clarifies the time period for mineral tax audits. Summary/Major Elements: Specifies that in calculating interest due on ad valorem (property) taxes on mineral production resulting from an audit, taxpayer is first entitled to an offsetting credit for any taxes paid; County board of commissioners is bound by any decision made by the department of revenue in the course of an audit of mineral taxes concerning the time period in which interest on delinquent taxes accrues; Adds ad valorem (property) taxes to the same process under which severance taxes are audited (interest rate and time periods); Bill amends all mineral tax provisions in the exact same manner; Specifies that the new law only applies to mineral audits commenced after the effective date of the act.

Public statements

Why lawmakers voted

Last checked Aug 7, 6:24 PM

Voted Yes

Why they voted this way

The lawmaker explains that the amendment clarifies a calculation error in the bill by ensuring net deficiency amounts are computed separately for each taxing jurisdiction, which aligns with existing practices of county treasurers.

Public statementFloor statement at 1:22:18 Watch the statement

If a lawmaker is not listed, we couldn't find a published reason.

Wyoming roll calls

Recorded votes

6 roll calls

H Did Concur 59-1-0-0-02014-03-03 · House59 yes 1 no
Yes
59
No
1
Absent
0
Excused
0
Conflict
0

Yes 59

Allen M JaggiH19Carl R LoucksH59Catherine R ConnollyH13Dan R KirkbrideH04David E NorthrupH50David H BlevinsH25David R MillerH55Dn.Donald E Burkhart JrH15Elaine HarveyH26Eric BarlowR · H03Garry C PiiparinenH49Gerald GayH36Glenn W MonizH46Gregory R BlikreH53Hans HuntH02James W ByrdH44Jerry D PaxtonH47John C EklundH10John L FreemanH60John W PattonH29Katherine K ColemanH30Kathleen DavisonH18Keith M GingeryH23Ken A EsquibelH41Kendell R KroekerH35Kermit C BrownH14Lee FilerD · H12Lloyd LarsenR · H54Lynn HutchingsR · H42Mark H BakerH48Mark SemlekH01Martha D HalversonH22Mary A ThroneH11Matthias E GreeneH45Matt TeetersH05Michael D GreearH27Michael K MaddenH40Nathan A WintersH28Nicholas BNorine A KasperikH32Richard L CannadyH06Rita CampbellH34Robert M McKimH21Rosie M BergerH51Ruth A PetroffH16Samuel P KroneH24Stanley L BlakeH39Stephen D WattH17Steve HarshmanR · H37Susan S WilsonH07Thomas A LockhartH57Thomas F ReederH58Thomas J WaltersH38Timothy M StubsonH56Tom Lubnau IIH31Troy R MaderH52W. Patrick P GogglesH33Zwonitzer

No 1

Albert P Sommers Jr.H20
S Passed 3rd Reading 21-9-0-0-02014-03-03 · Senate21 yes 9 no
Yes
21
No
9
Absent
0
Excused
0
Conflict
0

Yes 21

Anderson JL S28Bernadine CraftS12Bill LandenR · S27Charles ScottR · S30Chris RothfussD · S09Curtis MeierS03Drew A PerkinsS29Eli D BeboutS26Fred M EmerichS05Gerald E GeisS20Henry R CoeS18John HastertS13John J HinesS23Larry HicksR · S11Leslie J NuttingS07Michael J Mr. Von FlaternS24Nicholas POgden DriskillR · S01Ray R PetersonS19Tony RossS04Wayne H JohnsonS06

No 9

Anderson JD S02Bruce Burns Jr.S21Cale CaseR · S25Dan DockstaderR · S16Floyd EsquibelS08John C SchifferS22Leland G ChristensenS17Paul R BarnardS15Stan CooperS14
S03 Recommended Amend and Do Pass 4-1-0-0-02014-02-25 · Senate4 yes 1 no
Yes
4
No
1
Absent
0
Excused
0
Conflict
0

Yes 4

AndersonFred M EmerichS05J.L. (SD28)Ray R PetersonS19

No 1

Cale CaseR · S25
H Passed 3rd Reading 54-5-1-0-02014-02-14 · House54 yes 5 no
Yes
54
No
5
Absent
0
Excused
1
Conflict
0

Yes 54

Allen M JaggiH19Carl R LoucksH59Catherine R ConnollyH13Dan R KirkbrideH04David E NorthrupH50David H BlevinsH25David R MillerH55Dn.Donald E Burkhart JrH15Elaine HarveyH26Eric BarlowR · H03Garry C PiiparinenH49Gerald GayH36Glenn W MonizH46Gregory R BlikreH53James W ByrdH44John C EklundH10John L FreemanH60John W PattonH29Katherine K ColemanH30Kathleen DavisonH18Keith M GingeryH23Kendell R KroekerH35Kermit C BrownH14Lee FilerD · H12Lloyd LarsenR · H54Lynn HutchingsR · H42Mark H BakerH48Mark SemlekH01Martha D HalversonH22Mary A ThroneH11Matthias E GreeneH45Matt TeetersH05Michael K MaddenH40Nicholas BNorine A KasperikH32Richard L CannadyH06Rita CampbellH34Robert M McKimH21Rosie M BergerH51Ruth A PetroffH16Samuel P KroneH24Stanley L BlakeH39Stephen D WattH17Steve HarshmanR · H37Susan S WilsonH07Thomas A LockhartH57Thomas F ReederH58Thomas J WaltersH38Timothy M StubsonH56Tom Lubnau IIH31Troy R MaderH52W. Patrick P GogglesH33Zwonitzer

No 5

Albert P Sommers Jr.H20Hans HuntH02Jerry D PaxtonH47Ken A EsquibelH41Nathan A WintersH28

Excused 1

Michael D GreearH27
H03 Recommended Do Pass 9-0-0-0-02014-02-12 · House9 yes 0 no
Yes
9
No
0
Absent
0
Excused
0
Conflict
0

Yes 9

Carl R LoucksH59Dan R KirkbrideH04David E NorthrupH50John C EklundH10Michael K MaddenH40Ruth A PetroffH16Semlek MTroy R MaderH52W. Patrick P GogglesH33
H Introduced and Referred to H03 58-0-1-1-02014-02-10 · House58 yes 0 no
Yes
58
No
0
Absent
1
Excused
1
Conflict
0

Yes 58

Albert P Sommers Jr.H20Allen M JaggiH19Carl R LoucksH59Catherine R ConnollyH13Dan R KirkbrideH04David E NorthrupH50David H BlevinsH25David R MillerH55Dn.Donald E Burkhart JrH15Elaine HarveyH26Eric BarlowR · H03Garry C PiiparinenH49Gerald GayH36Glenn W MonizH46Gregory R BlikreH53James W ByrdH44Jerry D PaxtonH47John C EklundH10John L FreemanH60John W PattonH29Katherine K ColemanH30Kathleen DavisonH18Keith M GingeryH23Ken A EsquibelH41Kendell R KroekerH35Kermit C BrownH14Lee FilerD · H12Lloyd LarsenR · H54Lynn HutchingsR · H42Mark H BakerH48Mark SemlekH01Martha D HalversonH22Mary A ThroneH11Matthias E GreeneH45Matt TeetersH05Michael D GreearH27Michael K MaddenH40Nathan A WintersH28Nicholas BNorine A KasperikH32Richard L CannadyH06Rita CampbellH34Robert M McKimH21Rosie M BergerH51Ruth A PetroffH16Samuel P KroneH24Stanley L BlakeH39Steve HarshmanR · H37Susan S WilsonH07Thomas A LockhartH57Thomas F ReederH58Thomas J WaltersH38Timothy M StubsonH56Tom Lubnau IIH31Troy R MaderH52W. Patrick P GogglesH33Zwonitzer

Absent 1

Hans HuntH02

Excused 1

Stephen D WattH17

Official activity

Bill history

  1. Assigned Chapter NumberLSO
  2. Governor Signed HEA0039Governor
  3. S President Signed HEA No. 0039Senate
  4. H Speaker Signed HEA No. 0039House
  5. Assigned Number HEA0039LSO
  6. H Did ConcurHouse
  7. H Received for ConcurrenceHouse
  8. S Passed 3rd ReadingSenate
  9. S Laid Back Without PrejudiceSenate
  10. S Passed 2nd ReadingSenate
  11. S Passed CoWSenate
  12. S Amendments AdoptedSenate
  13. Amendment AdoptedSenate
  14. S Placed on General FileSenate
  15. S03 Recommended Amend and Do PassSenate
  16. S Introduced and Referred to S03Senate
  17. S Received for IntroductionSenate
  18. H Passed 3rd ReadingHouse
  19. Amendment AdoptedHouse
  20. H Passed 2nd ReadingHouse

Changes

Amendments

5 stored

HB0022H2001

Withdrawn 2nd reading by GINGERY

HB0022H2002

Adopted 2nd reading by GINGERY

HB0022H3001

Adopted 3rd reading by MADDEN

HB0022S3001

Withdrawn 3rd reading by BARNARD

HB0022SS001

Adopted Standing Committee by PETERSON