HB0200 • 2015

Tax liability mineral production.

AN ACT relating to taxation and revenue; providing for tax lien superiority for liens on mineral production; and providing for an effective date.

Land Taxes

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: Representative Barlow
Last action: 2015-03-02
Official status: inactive
Effective date: Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2015-03-02 House
H:DO PASS FAILED in Accordance with House Rule 5-4: 2-7-0-0-0
2015-02-09 House
H No report prior to CoW Cutoff
2015-01-29 Wyoming Legislature
:Rerefer to H03 - Revenue
2015-01-28 House
H Introduced and Referred to H09 - Minerals
2015-01-28 House
H Received for Introduction
2015-01-27 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

2015
STATE OF WYOMING
15LSO-0541
Numbered
2.1

HOUSE BILL

NO.
HB0200

Tax liability mineral production.

Sponsored by:
Representative(s) Barlow

A BILL

for

AN ACT relating to taxation and revenue; providing for tax lien superiority for liens on mineral production; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
13
‑
108(d)(vi)(C) is amended to read:

39
‑
13
‑
108.

Enforcement.

(d)

Liens. The following shall apply:

(vi)

Liens on mineral production. The following shall apply:

(C)

Any lien arising under this paragraph is superior and paramount to all other liens, claims, mortgages or any other encumbrance of any kind
held by any person

except
a lien, claim, mortgage or other encumbrance of record held by a bona fide creditor and properly perfected, filed or recorded under Wyoming law prior to the filing of a lien as provided by subparagraph (E) of this paragraph

the United States and the state of Wyoming
;

Section
2
.

This
act is effective July 1,
2015
.

(END)

1
HB0200