Coal reclamation fee.

2018
STATE OF WYOMING
18LSO-0318
Numbered
1.2

HOUSE BILL

NO.
HB0080

Coal reclamation fee.

Sponsored by:
Representative(s) Zwonitzer

A BILL

for

AN ACT relating to coal; imposing additional taxes on surface and underground coal if the current federal reclamation fee expires or is repealed; providing for distribution of the additional taxes; requiring a report; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
14
‑
104(a)(intro)
, (b)(intro) and by creating new subsections (c) and (d)
and 39
‑
14
‑
111(a) are amended to read:

39
‑
14
‑
104
.

Tax rate.

(a)

The
total

severance tax rate for surface coal shall be seven percent (7%)
.
This rate comprises one and one
‑
half percent (1.5%) imposed by Wyoming constitution article 15, section 19, and five and one
‑
half percent (5.5%) imposed statutorily. The tax shall be distributed as provided in W.S. 39
‑
14
‑
111 and is imposed as follows:

(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:

(c)

In addition to the tax under subsection (a) of this section, there shall be an additional severance tax rate for surface coal of
two and two
‑
tenths percent (2.2
%). The rate under this subsection shall only be effective for coal produced on or after January 1 of the year immediately following the year that the department of revenue certifies to the secretary of state and the governor that the United States congress has repealed or failed to renew the reclamation fee required under 30 U.S.C.
1232(a).

(d)

In addition to the tax under subsection (b) of this section, there shall be an additional severance tax rate for underground coal of
one percent (1
%). The rate under this subsection shall only be effective for coal produced on or after January 1 of the year immediately following the year that the department of revenue certifies to the secretary of state and the governor that the United States congress has repealed or failed to renew the reclamation fee required under
30 U.S.C. 1232(a)
.

39
‑
14
‑
111
.

Distribution.

(a)

As provided by W.S. 39
‑
14
‑
104(a), the
total

severance tax rate for surface coal shall be seven percent (7%). As provided by W.S. 39
‑
14
‑
104(b), the
total

severance tax rate for underground coal shall be three and three
‑
quarters percent (3.75%). A one and one
‑
half percent (1.5%) tax imposed by W.S. 39
‑
14
‑
104(a)(i) and a one and one
‑
half percent (1.5%) tax imposed by W.S. 39
‑
14
‑
104(b)(i) shall be deposited into the permanent Wyoming mineral trust fund. All other taxes imposed by W.S. 39
‑
14
‑
104(a) and (b)
shall be deposited into the severance tax distribution account.

The taxes imposed under W.S. 39
‑
14
‑
104(c) and (d), if applicable, shall be deposited into the general fund.

Section 2
.

The department of revenue shall, not later than October 1 of each year, review the status of 30 U.S.C. 1232(a) and determine if that section has been repealed or has not been renewed. 30 U.S.C. 1232(a) is currently scheduled to expire on September 30,

2021. Not later than November 1, 2021 the department shall report to the joint revenue interim committee and the joint minerals, business and economic development interim committee on the status of
30 U.S.C. 1232(a)
and whether it was renewed or extended by
c
ongress or was allowed to expire.

Section
3
.

This act is effective July 1, 201
8
.

(END)

1
HB0080