011-6 Wyo. Code R. § 6-2
Current through April 27, 2019
(a) These rules are intended to provide uniform and understandable guidelines for valuation of mineral production for ad valorem ad severance tax purposes. The relevant statutory provisions include Wyoming Title 39, Chapter 13 and Wyoming Title 39, Chapter 14.
(b) These rules also are intended to describe the rights and obligations for ad valorem and severance tax purposes of persons engaged or having an interest in mineral production in this state. These rules are not inclusive of all statutory provisions and do not include the taxpayer bill of rights found in W.S. 39-1 l-102(a)(i).
(c) These rules shall be effective for the 2014 production year and thereafter until otherwise amended or modified.
011-6 Wyo. Code R. § 6-2