SF0147 - Oil and gas severance tax collections.
|
2001 |
State of Wyoming |
01LSO-0447 |
SENATE FILE NO. SF0147
Oil and gas severance tax collections.
Sponsored by: Senator(s) Miller, C.
A BILL
for
1 AN ACT relating to
taxation and revenue; providing for
2
payment of ad valorem taxes on mineral production as
3 specified;
providing for liens; and providing for an
4
effective date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8 Section
1. W.S. 39-13-107(b)(i)(D), 39-14-107(b)(ii),
9
39-14-108(e)(i), 39-14-207(b)(ii), 39-14-208(e)(i),
10 39-14-307(b)(ii), 39-14-308(e)(i),
39-14-407(b)(ii),
11 39-14-408(e)(i), 39-14-507(b)(ii),
39-14-508(e)(i),
12 39-14-607(b)(ii), 39-14-608(e)(i),
39-14-707(b)(ii) and
13 39-14-708(e)(i) are amended to read:
14
15 39-13-107. Compliance; collection procedures.
16
Page 1
1 (b) The
following provisions shall apply to the
2
payment of taxes, distraint of property and deferral:
3
4 (i) The
following shall apply to the payment of
5
taxes due:
6
7 (D) Except as otherwise provided for
8 minerals under chapter 14 of this
title, taxes provided by
9
this act are due and payable at the office of the county
10 treasurer of the county in which the taxes
are levied.
11 Fifty percent (50%) of the taxes are due on
and after
12 September 1 and payable on and after
November 10 in each
13 year and the remaining fifty percent (50%)
of the taxes are
14 due on and after March 1 and payable on and
after May 10 of
15 the succeeding calendar year except as hereafter
provided.
16 If the entire tax is paid on or before
December 31, no
17 interest or penalty is chargeable;
18
19 39-14-107. Compliance; collection procedures.
20
21 (b) Payment. The following shall apply:
22
23 (ii) Each taxpayer liable for ad valorem taxes
24 provided by this act are due and payable at shall pay
Page 2
1 monthly tax payments to the office of the county
treasurer
2 of
the county in which the taxes are levied. Fifty
percent
(50%) of the taxes are due on and after September 1 and
payable on and after November 10 in each year and the
remaining fifty percent (50%) of the taxes are due on and
after March 1 and payable on and after May 10 of the
succeeding calendar year except as hereafter provided. If
the entire tax is paid on or before December 31, no
interest or penalty is chargeable The payment shall be
10 determined by the
taxpayer based on the value of the gross
11 product of the
mineral produced and saved during the second
12 preceding month,
and tax computed pursuant to W.S.
13 39-13-104. The
monthly tax payments are due on or before
14 the twenty-fifth
day of the second month following the
15 month of
production. If the report the taxpayer is required
16 to file shows tax
due, the taxpayer shall pay the tax due
17 when the report
is filed. Based upon the statement sent by
18 the county
treasurer under paragraph (i) of this
19 subsection, the
taxpayer shall annually, on or before
20 December 1, pay
any remaining tax due to the county
21 treasurer. If a
taxpayer's liability for severance taxes is
22 less than thirty
thousand dollars ($30,000.00) for the
23 preceding
calendar year, monthly payment requirements are
24 waived and the
taxpayer shall pay the tax annually. The
Page 3
1 annual report and payment are due on February 25 of the
2 year following the year in which
production occurred. If a
3 taxpayer who pays annually accumulates
an annual liability
4 exceeding thirty thousand dollars
($30,000.00), that
5 taxpayer shall commence remitting tax
payments as provided
6 by this paragraph during the
production year following the
7 year in which the accumulated tax
liability exceeded thirty
8 thousand dollars ($30,000.00). It is
the taxpayer's
9 responsibility to notify the county
treasurer concerning
10 the
change from annual to monthly payment requirements or
11 from
monthly to annual payment. Any taxpayer
liable for ad
12 valorem
taxes shall post a bond to secure payment of any
13 taxes
due on the mineral production with the county
14 treasurer
in the county where the taxes are levied in an
15 amount
to be determined by the county treasurer, but not to
16 exceed
thirty thousand dollars ($30,000.00);
17
18 39-14-108. Enforcement.
19
20 (e) Liens. The following shall apply:
21
22 (i) Taxes upon
real property are a perpetual
23 lien thereon against all persons excluding
the United
24 States and the state of Wyoming. Taxes upon
personal
Page 4
1
property are a lien upon all real property owned by the
2
person against whom the tax was assessed subject to all
3
prior existing valid liens. Taxes upon personal property
4 are
a lien upon the personal property until paid but if the
5
personal property is transferred before payment the tax
6
shall be collected from other real or personal property of
7 the
transferor but if the transferor has no other property
8
from which the taxes can be collected then payment shall be
9
enforced from the transferred property.
Furthermore, the
10 department may
petition the court for an order to cease any
11 further mineral
production by the taxpayer until the lien
12 has been
satisfied;
13
14 39-14-207. Compliance; collection procedures.
15
16 (b) Payment. The following shall apply:
17
18 (ii) Each taxpayer liable for ad valorem taxes
19 are due and
payable at under W.S. 39-14-203(a) shall
pay
20 monthly tax
payments to the office of the county treasurer
21 of the county in which the taxes are levied.
Fifty percent
(50%) of the
taxes are due on and after September 1 and
payable on and
after November 10 in each year and the
remaining fifty
percent (50%) of the taxes are due on and
Page 5
1 after March 1 and payable on and after May 10 of the
succeeding calendar year except as
hereafter provided. If
the entire tax is paid on or before
December 31, no
interest or penalty is chargeable The payment shall be
5 determined by the taxpayer based on
the value of the gross
6 product of the mineral produced and
saved during the second
7 preceding month, and tax computed
pursuant to W.S.
8 39-13-104. The monthly tax payments are due on or before
9 the twenty-fifth day of the second
month following the
10 month
of production. If the report the taxpayer is required
11 to
file shows tax due, the taxpayer shall pay the tax due
12 when
the report is filed. Based upon the
statement sent by
13 the
county treasurer under paragraph (i) of this
14 subsection,
the taxpayer shall annually, on or before
15 December
1, pay any remaining tax due to the county
16 treasurer.
If a taxpayer's liability for severance taxes is
17 less
than thirty thousand dollars ($30,000.00) for the
18 preceding
calendar year, monthly payment requirements are
19 waived
and the taxpayer shall pay the tax annually. The
20 annual
report and payment are due on February 25 of the
21 year
following the year in which production occurred. If a
22 taxpayer
who pays annually accumulates an annual liability
23 exceeding
thirty thousand dollars ($30,000.00), that
24 taxpayer
shall commence remitting tax payments as provided
Page 6
1 by this paragraph during the production year following the
2 year in which the accumulated tax
liability exceeded thirty
3 thousand dollars ($30,000.00). It is
the taxpayer's
4 responsibility to notify the county
treasurer concerning
5 the change from annual to monthly
payment requirements or
6 from monthly to annual payment. Any
taxpayer liable for ad
7 valorem taxes shall post a bond to
secure payment of any
8 taxes due on the mineral production
with the county
9 treasurer in the county where the
taxes are levied in an
10 amount
to be determined by the county treasurer, but not to
11 exceed
thirty thousand dollars ($30,000.00);
12
13 39-14-208. Enforcement.
14
15 (e) Liens. The following shall apply:
16
17 (i) Ad valorem
taxes upon real property are a
18 perpetual lien thereon against all persons
excluding the
19 United States and the state of Wyoming.
Taxes upon crude
20 oil, lease condensate or natural gas
production are a lien
21 upon all real property owned by the person
against whom the
22 tax was assessed subject to all prior
existing valid liens.
23 Taxes upon crude oil, lease condensate or
natural gas
24 production are a lien upon the production
until paid but if
Page 7
1 the
production is transferred before payment the tax shall
2 be
collected from other real or personal property of the
3
transferor but if the transferor has no other real or
4
personal property from which the taxes can be collected
5
then payment shall be enforced from the transferred
6
production. Furthermore, the department may
petition the
7 court for an order to cease any further mineral production
8 by the taxpayer until the lien has been satisfied;
9
10 39-14-307. Compliance; collection procedures.
11
12 (b) Payment. The following shall apply:
13
14 (ii) Each taxpayer liable for ad valorem taxes
15 provided by this act are due and payable at shall pay
16 monthly tax
payments to the office of the county treasurer
17 of the county in which the taxes are levied.
Fifty percent
(50%) of the
taxes are due on and after September 1 and
payable on and
after November 10 in each year and the
remaining fifty
percent (50%) of the taxes are due on and
after March 1
and payable on and after May 10 of the
succeeding
calendar year except as hereafter provided.
If
the entire tax
is paid on or before December 31, no
interest or
penalty is chargeable The payment shall
be
Page 8
1 determined by the taxpayer based on the value of the gross
2 product of the mineral produced and
saved during the second
3 preceding month, and tax computed
pursuant to W.S.
4 39-13-104. The monthly tax payments
are due on or before
5 the twenty-fifth day of the second
month following the
6 month of production. If the report the
taxpayer is required
7 to file shows tax due, the taxpayer
shall pay the tax due
8 when the report is filed. Based upon
the statement sent by
9 the county treasurer under paragraph
(i) of this
10 subsection,
the taxpayer shall annually, on or before
11 December
1, pay any remaining tax due to the county
12 treasurer.
If a taxpayer's liability for severance taxes is
13 less
than thirty thousand dollars ($30,000.00) for the
14 preceding
calendar year, monthly payment requirements are
15 waived
and the taxpayer shall pay the tax annually. The
16 annual
report and payment are due on February 25 of the
17 year
following the year in which production occurred. If a
18 taxpayer
who pays annually accumulates an annual liability
19 exceeding
thirty thousand dollars ($30,000.00), that
20 taxpayer
shall commence remitting tax payments as provided
21 by
this paragraph during the production year following the
22 year
in which the accumulated tax liability exceeded thirty
23 thousand
dollars ($30,000.00). It is the taxpayer's
24 responsibility
to notify the county treasurer concerning
Page 9
1 the change from annual to monthly payment requirements or
2 from monthly to annual payment. Any taxpayer liable for ad
3 valorem taxes shall post a bond to
secure payment of any
4 taxes due on the mineral production
with the county
5 treasurer in the county where the
taxes are levied in an
6 amount to be determined by the county
treasurer, but not to
7 exceed thirty thousand dollars
($30,000.00);
8
9 39-14-308. Enforcement.
10
11 (e) Liens. The following shall apply:
12
13 (i) Taxes upon
real property are a perpetual
14 lien thereon against all persons excluding
the United
15 States and the state of Wyoming. Taxes upon
personal
16 property are a lien upon all real property
owned by the
17 person against whom the tax was assessed
subject to all
18 prior existing valid liens. Taxes upon
personal property
19 are a lien upon the personal property until
paid but if the
20 personal property is transferred before
payment the tax
21 shall be collected from other real or
personal property of
22 the transferor but if the transferor has no
other property
23 from which the taxes can be collected then
payment shall be
24 enforced from the transferred property. Furthermore, the
Page 10
1 department may petition the court for an order to cease any
2 further mineral production by the
taxpayer until the lien
3 has been satisfied;
4
5 39-14-407. Compliance; collection procedures.
6
7 (b) Payment. The following shall apply:
8
9 (ii) Each taxpayer liable for ad valorem taxes
10 provided by this act are due and payable at shall pay
11 monthly tax
payments to the office of the county treasurer
12 of the county in which the taxes are levied.
Fifty percent
(50%) of the
taxes are due on and after September 1 and
payable on and
after November 10 in each year and the
remaining fifty
percent (50%) of the taxes are due on and
after March 1
and payable on and after May 10 of the
succeeding
calendar year except as hereafter provided.
If
the entire tax
is paid on or before December 31, no
interest or
penalty is chargeable The payment shall
be
20 determined by the
taxpayer based on the value of the gross
21 product of the
mineral produced and saved during the second
22 preceding month,
and tax computed pursuant to W.S.
23 39-13-104. The monthly tax payments are due on or
before
24 the twenty-fifth
day of the second month following the
Page 11
1 month of production. If the report the taxpayer is required
2 to file shows tax due, the taxpayer
shall pay the tax due
3 when the report is filed. Based upon the statement sent by
4 the county treasurer under paragraph
(i) of this
5 subsection, the taxpayer shall
annually, on or before
6 December 1, pay any remaining tax due
to the county
7 treasurer. If a taxpayer's liability for severance taxes
8 is less than thirty thousand dollars
($30,000.00) for the
9 preceding calendar year, monthly
payment requirements are
10 waived
and the taxpayer shall pay the tax annually. The
11 annual
report and payment are due on February 25 of the
12 year
following the year in which production occurred. If a
13 taxpayer
who pays annually accumulates an annual liability
14 exceeding
thirty thousand dollars ($30,000.00), that
15 taxpayer
shall commence remitting tax payments as provided
16 by
this paragraph during the production year following the
17 year
in which the accumulated tax liability exceeded thirty
18 thousand
dollars ($30,000.00). It is the taxpayer's
19 responsibility
to notify the county treasurer concerning
20 the
change from annual to monthly payment requirements or
21 from
monthly to annual payment. Any taxpayer liable for ad
22 valorem
taxes shall post a bond to secure payment of any
23 taxes
due on the mineral production with the county
24 treasurer
in the county where the taxes are levied in an
Page 12
1 amount to be determined by the county treasurer, but not to
2 exceed thirty thousand dollars
($30,000.00);
3
4 39-14-408. Enforcement.
5
6 (e) Liens. The following shall apply:
7
8 (i) Taxes upon
real property are a perpetual
9
lien thereon against all persons excluding the United
10 States and the state of Wyoming. Taxes upon
personal
11 property are a lien upon all real property
owned by the
12 person against whom the tax was assessed
subject to all
13 prior existing valid liens. Taxes upon
personal property
14 are a lien upon the personal property until
paid but if the
15 personal property is transferred before
payment the tax
16 shall be collected from other real or personal
property of
17 the transferor but if the transferor has no
other property
18 from which the taxes can be collected then
payment shall be
19 enforced from the transferred property. Furthermore, the
20 department may
petition the court for an order to cease any
21 further mineral
production by the taxpayer until the lien
22 has been
satisfied;
23
24 39-14-507. Compliance; collection procedures.
Page 13
1
2 (b) Payment. The following shall apply:
3
4 (ii) Each taxpayer liable for ad valorem taxes
5
provided by this act are due and payable at shall pay
6 monthly tax payments to the office of the county
treasurer
7 of
the county in which the taxes are levied. Fifty
percent
(50%) of the taxes are due on and after September 1 and
payable on and after November 10 in each year and the
remaining fifty
percent (50%) of the taxes are due on and
after March 1
and payable on and after May 10 of the
succeeding
calendar year except as hereafter provided.
If
the entire tax is
paid on or before December 31, no
interest or
penalty is chargeable The payment shall
be
15 determined by the
taxpayer based on the value of the gross
16 product of the
mineral produced and saved during the second
17 preceding month,
and tax computed pursuant to W.S.
18 39-13-104. The
monthly tax payments are due on or before
19 the twenty-fifth
day of the second month following the
20 month of
production. If the report the taxpayer is required
21 to file shows tax
due, the taxpayer shall pay the tax due
22 when the report
is filed. Based upon the statement sent by
23 the county
treasurer under paragraph (i) of this
24 subsection, the
taxpayer shall annually, on or before
Page 14
1 December 1, pay any remaining tax due to the county
2 treasurer. If a taxpayer's liability
for severance taxes is
3 less than thirty thousand dollars
($30,000.00) for the
4 preceding calendar year, monthly
payment requirements are
5 waived and the taxpayer shall pay the
tax annually. The
6 annual report and payment are due on
February 25 of the
7 year following the year in which
production occurred. If a
8 taxpayer who pays annually accumulates
an annual liability
9 exceeding thirty thousand dollars
($30,000.00), that
10 taxpayer
shall commence remitting tax payments as provided
11 by
this paragraph during the production year following the
12 year
in which the accumulated tax liability exceeded thirty
13 thousand
dollars ($30,000.00). It is the taxpayer's
14 responsibility
to notify the county treasurer concerning
15 the
change from annual to monthly payment requirements or
16 from
monthly to annual payment. Any taxpayer
liable for ad
17 valorem
taxes shall post a bond to secure payment of any
18 taxes
due on the mineral production with the county
19 treasurer
in the county where the taxes are levied in an
20 amount
to be determined by the county treasurer, but not to
21 exceed
thirty thousand dollars ($30,000.00);
22
23 39-14-508. Enforcement.
24
Page 15
1 (e) Liens. The following shall apply:
2
3 (i) Taxes upon
real property are a perpetual
4
lien thereon against all persons excluding the United
5
States and the state of Wyoming. Taxes upon personal
6
property are a lien upon all real property owned by the
7
person against whom the tax was assessed subject to all
8
prior existing valid liens. Taxes upon personal property
9 are
a lien upon the personal property until paid but if the
10 personal property is transferred before
payment the tax
11 shall be collected from other real or
personal property of
12 the transferor but if the transferor has no
other property
13 from which the taxes can be collected then
payment shall be
14 enforced from the transferred property. Furthermore, the
15 department may
petition the court for an order to cease any
16 further mineral
production by the taxpayer until the lien
17 has been
satisfied;
18
19 39-14-607. Compliance; collection procedures.
20
21 (b) Payment. The following shall apply:
22
23 (ii) Each taxpayer liable for ad valorem taxes
24 provided by this act are due and payable at shall pay
Page 16
1 monthly tax payments to the office of the county
treasurer
2 of
the county in which the taxes are levied.
Fifty percent
(50%) of the taxes are due on and after September 1 and
payable on and after November 10 in each year and the
remaining fifty percent (50%) of the taxes are due on and
after March 1 and payable on and after May 10 of the
succeeding calendar year except as hereafter provided. If
the entire tax is paid on or before December 31, no
interest or penalty is chargeable The payment shall be
10 determined by the
taxpayer based on the value of the gross
11 product of the
mineral produced and saved during the second
12 preceding month,
and tax computed pursuant to W.S. 39-3-04.
13 The monthly tax
payments are due on or before the
14 twenty-fifth day
of the second month following the month of
15 production. If
the report the taxpayer is required to file
16 shows tax due,
the taxpayer shall pay the tax due when the
17 report is filed.
Based upon the statement sent by the
18 county treasurer
under paragraph (i) of this subsection,
19 the taxpayer shall
annually, on or before December 1, pay
20 any remaining tax
due to the county treasurer. If a
21 taxpayer's
liability for severance taxes is less than
22 thirty thousand
dollars ($30,000.00) for the preceding
23 calendar year,
monthly payment requirements are waived and
24 the taxpayer
shall pay the tax annually. The annual report
Page 17
1 and payment are due on February 25 of the year following
2 the year in which production occurred.
If a taxpayer who
3 pays annually accumulates an annual
liability exceeding
4 thirty thousand dollars ($30,000.00),
that taxpayer shall
5 commence remitting tax payments as
provided by this
6 paragraph during the production year
following the year in
7 which the accumulated tax liability
exceeded thirty
8 thousand dollars ($30,000.00). It is
the taxpayer's
9 responsibility to notify the county
treasurer concerning
10 the
change from annual to monthly payment requirements or
11 from
monthly to annual payment. Any taxpayer liable for ad
12 valorem
taxes shall post a bond to secure payment of any
13 taxes
due on the mineral production with the county
14 treasurer
in the county where the taxes are levied in an
15 amount
to be determined by the county treasurer, but not to
16 exceed
thirty thousand dollars ($30,000.00);
17
18 39-14-608. Enforcement.
19
20 (e) Liens. The following shall apply:
21
22 (i) Taxes upon
real property are a perpetual
23 lien thereon against all persons excluding
the United
24 States and the state of Wyoming. Taxes upon
personal
Page 18
1
property are a lien upon all real property owned by the
2
person against whom the tax was assessed subject to all
3
prior existing valid liens. Taxes upon personal property
4 are
a lien upon the personal property until paid but if the
5
personal property is transferred before payment the tax
6
shall be collected from other real or personal property of
7 the
transferor but if the transferor has no other property
8 from which the taxes can be collected then payment shall be
9
enforced from the transferred property.
Furthermore, the
10 department may
petition the court for an order to cease any
11 further mineral
production by the taxpayer until the lien
12 has been
satisfied;
13
14 39-14-707. Compliance; collection procedures.
15
16 (b) Payment. The following shall apply:
17
18 (ii) Each taxpayer liable for ad valorem taxes
19 provided by this act are due and payable at shall pay
20 monthly tax
payments to the office of the county treasurer
21 of the county in which the taxes are
levied. Fifty
percent
(50%) of the
taxes are due on and after September 1 and
payable on and
after November 10 in each year and the
remaining fifty
percent (50%) of the taxes are due on and
Page 19
1 after March 1 and payable on and after May 10 of the
succeeding calendar year except as
hereafter provided. If
the entire tax is paid on or before
December 31, no
interest or penalty is chargeable The payment shall be
5 determined by the taxpayer based on
the value of the gross
6 product of the mineral produced and
saved during the second
7 preceding month, and tax computed
pursuant to W.S. 39-3-04.
8 The monthly tax payments are due on or
before the
9 twenty-fifth day of the second month
following the month of
10 production.
If the report the taxpayer is required to file
11 shows
tax due, the taxpayer shall pay the tax due when the
12 report
is filed. Based upon the statement sent
by the
13 county
treasurer under paragraph (i) of this subsection,
14 the
taxpayer shall annually, on or before December 1, pay
15 any
remaining tax due to the county treasurer.
If a
16 taxpayer's
liability for severance taxes is less than
17 thirty
thousand dollars ($30,000.00) for the preceding
18 calendar
year, monthly payment requirements are waived and
19 the
taxpayer shall pay the tax annually. The annual report
20 and
payment are due on February 25 of the year following
21 the
year in which production occurred. If a taxpayer who
22 pays
annually accumulates an annual liability exceeding
23 thirty
thousand dollars ($30,000.00), that taxpayer shall
24 commence
remitting tax payments as provided by this
Page 20
1 paragraph during the production year following the year in
2 which the accumulated tax liability
exceeded thirty
3 thousand dollars ($30,000.00). It is
the taxpayer's
4 responsibility to notify the county
treasurer concerning
5 the change from annual to monthly
payment requirements or
6 from monthly to annual payment. Any taxpayer liable for ad
7 valorem taxes shall post a bond to
secure payment of any
8 taxes due on the mineral production
with the county
9 treasurer in the county where the
taxes are levied in an
10 amount
to be determined by the county treasurer, but not to
11 exceed
thirty thousand dollars ($30,000.00);
12
13 39-14-708. Enforcement.
14
15 (e) Liens. The following shall apply:
16
17 (i) Taxes upon
real property are a perpetual
18 lien thereon against all persons excluding
the United
19 States and the state of Wyoming. Taxes upon
personal
20 property are a lien upon all real property
owned by the
21 person against whom the tax was assessed
subject to all
22 prior existing valid liens. Taxes upon
personal property
23 are a lien upon the personal property until
paid but if the
24 personal property is transferred before
payment the tax
Page 21
1
shall be collected from other real or personal property of
2 the
transferor but if the transferor has no other property
3
from which the taxes can be collected then payment shall be
4
enforced from the transferred property.
Furthermore, the
5 department may petition the court for an order to cease any
6 further mineral production by the taxpayer until the lien
7 has been satisfied;
8
9 Section 2. This act is effective January 1, 2002.
10
11 (END)
Page 22