reglab/housing_qa huggingface dataset:
WY Stat § 39-14-311 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 3 - Trona|Section 39-14-311 - Distribution.

39-14-311. Distribution.| (a) As provided by W.S. 39-14-304(a), the total severance tax rate for trona shall be four percent (4%). The taxes imposed by W.S. 39-14-304(a) shall be deposited into the severance tax distribution account.  (b) Repealed By Laws 2002, Ch. 62, § 2.  (c) All payments received pursuant to W.S. 39-14-307(b)(iii) shall be transferred to an account. The monies in this account shall be invested or deposited in accordance with W.S. 9-4-714 through 9-4-831, and any interest earned shall be credited to the general fund. The revenue under W.S. 39-14-307(b)(iii) shall be distributed in accordance with this section, subject to the following:  (i) Revenues earned during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes;  (ii) Revenues which are earned and received during the first three (3) calendar quarters of the fiscal year shall be distributed within the first fifteen (15) days of October, January and April. For the last quarter of each fiscal year, revenues earned or received shall be distributed not later than June 30. In computing distributions for the last quarter, the state treasurer shall use the most recent consensus revenue estimating group estimates to the extent that earnings cannot be determined by June 30. Not later than September 15, the state treasurer shall compute the actual earnings for the last quarter of the preceding fiscal year and make adjustments to the October distributions in an amount equal to the difference between revenues earned and actual distributions for the preceding fiscal year.
WY Stat § 39-14-402 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 4 - Bentonite|Section 39-14-402 - Administration; Confidentiality.

39-14-402. Administration; confidentiality.| (a) The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation.  (b) The department shall annually value the gross product for the preceding calendar year, in appropriate unit measures of all mines and mining claims from which valuable deposits are produced.  (c) Annually, on or before June 1, or as soon thereafter as the fair market value is determined, the department shall certify the valuation determined by the department to the county assessor of the county in which the property is located, to be entered upon the assessment rolls of the county.  (d) All taxpayer returns and return information shall be confidential and, except as authorized below, no current or former official, officer, employee or agent of the state of Wyoming or any political subdivision thereof shall disclose any such information obtained by him in connection with his service as an officer or employee.  (e) As used in this section, taxpayer returns and return information shall include, but not be limited to, all statements, reports, summaries and all other data and documents under audit or provided by the taxpayer in accordance with the provisions of W.S. 39-14-407(a) and related provision.  (f) Without written authorization from the taxpayer, no current or former official, officer, employee or agent of the state of Wyoming or any political subdivision thereof shall release taxpayer returns and return information pertaining to taxes imposed by this article, except:  (i) Information may be released to the governor or his designee, members of the board, to employees of the department of audit, the department of revenue, the consensus revenue estimating group and to the attorney general;  (ii) Upon prior notice to the taxpayer, information may be released by the department, upon written application, to any other governmental entity if the governmental entity shows sufficient reason to obtain the information for official business;  (iii) Information is admissible in court or administrative proceedings related to mineral taxes or government royalties.  (g) Any person receiving information pursuant to paragraph (f)(ii) of this section shall sign an agreement with the department to keep the information confidential.  (h) Units of production reported by the taxpayer and the taxpayer's taxable value are not confidential and may be released without qualification.  (j) Any person who negligently violates subsections (d) through (h) of this section is guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars ($1,000.00). Any person who intentionally violates this section is guilty of a misdemeanor and upon conviction shall be fined not less than one thousand dollars ($1,000.00), but not more than five thousand dollars ($5,000.00) and imprisoned for not more than one (1) year.  (k) Repealed By Laws 2000, Ch. 68, § 1.
WY Stat § 39-14-404 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 4 - Bentonite|Section 39-14-404 - Tax Rate.

39-14-404. Tax rate.| The total severance tax rate for bentonite shall be two percent (2%). The tax shall be distributed as provided in W.S. 39-14-411.
WY Stat § 39-14-405 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 4 - Bentonite|Section 39-14-405 - Exemptions.

39-14-405. Exemptions.| There are no specific applicable provisions for exemptions for this chapter.
WY Stat § 39-14-406 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 4 - Bentonite|Section 39-14-406 - Licenses; Permits.

39-14-406. Licenses; permits.| There are no specific applicable provisions for licenses and permits for this chapter.
WY Stat § 39-14-410 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 4 - Bentonite|Section 39-14-410 - Statute of Limitations.

39-14-410. Statute of limitations.| Except as otherwise provided in this article, there is no general statute of limitations for this article.
WY Stat § 39-14-411 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 4 - Bentonite|Section 39-14-411 - Distribution.

39-14-411. Distribution.| (a) As provided by W.S. 39-14-404, the total severance tax rate for bentonite shall be two percent (2%), and shall be deposited in the severance tax distribution account.  (b) All payments received pursuant to W.S. 39-14-407(b)(iii) shall be transferred to an account. The monies in this account shall be invested or deposited in accordance with W.S. 9-4-714 through 9-4-831, and any interest earned shall be credited to the general fund. The revenue under W.S. 39-14-407(b)(iii) shall be distributed in accordance with subsection (a) of this section, subject to the following:  (i) Revenues earned during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes;  (ii) Revenues which are earned and received during the first three (3) calendar quarters of the fiscal year shall be distributed within the first fifteen (15) days of October, January and April. For the last quarter of each fiscal year, revenues earned or received shall be distributed not later than June 30. In computing distributions for the last quarter, the state treasurer shall use the most recent consensus revenue estimating group estimates to the extent that earnings cannot be determined by June 30. Not later than September 15, the state treasurer shall compute the actual earnings for the last quarter of the preceding fiscal year and make adjustments to the October distributions in an amount equal to the difference between revenues earned and actual distributions for the preceding fiscal year.
WY Stat § 39-14-501 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 5 - Uranium|Section 39-14-501 - Definitions.

39-14-501. Definitions.| (a) As used in this article:  (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale;  (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified property rights after reasonable exposure in a competitive market between a willing, well informed and prudent buyer and seller with adverse economic interests and assuming neither party is acting under undue compulsion or duress;  (iii) "Department review" means, but is not limited to, corrections of clerical errors or reconciliations of tax reports with reports required by other state or federal agencies;  (iv) "Mine product valuation amendment" means a valuation adjustment determination made by the department including special directives;  (v) "Mining or production" means drilling, blasting, loading, roadwork, overburden removal, pre-mouth of the mine reclamation, transportation from the point of severance to the mouth of the mine, and maintenance of facilities and equipment directly relating to any of the functions stated in this paragraph;  (vi) "Mouth of the mine" means the point at which a mineral is brought to the surface of the ground and is taken out of the pit, shaft or portal. For a surface mine, this point shall be the top of the ramp where the road or conveying system leaves the pit. For an in situ mine, the point shall be the wellhead;  (vii) "Processing" means crushing, sizing, milling, washing, drying, refining, upgrading, beneficiation, sampling, testing, treating, heating, separating, tailings or reject material disposal, compressing, storing, loading for shipment, transportation from the mouth of the mine to the loadout, transportation to market to the extent included in the price and provided by the producer, processing plant site and post-mouth of mine reclamation, maintenance of facilities and equipment relating to any of the functions stated in this paragraph, and any other function after severance that changes the physical or chemical characteristics or enhances the marketability of the mineral;  (viii) "Purchaser" means the first purchaser who acquires the produced valuable uranium deposit from the taxpayer for value;  (ix) "Severance tax" means an excise tax imposed on the present and continuing privilege of removing, extracting, severing or producing any mineral in this state;  (x) Beginning January 1, 1989, "taxable value" means one hundred percent (100%) of the fair market value of the gross product of minerals and mine products;  (xi) "Unreported production" means production volume for which no tax report was filed for the reporting period by the taxpayer or his agent;  (xii) "Value of the gross product" means fair market value as prescribed by W.S. 39-11-101(a)(vi), less any deductions and exemption allowed by Wyoming law or rules.
WY Stat § 39-14-504 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 5 - Uranium|Section 39-14-504 - Tax Rate.

39-14-504. Tax rate.| (a) Except as provided in subsections (b) and (c) of this section, the total severance tax rate for uranium shall be four percent (4%). The tax shall be distributed as provided in W.S. 39-14-511 and is imposed as follows:  (i) Two percent (2%); plus  (ii) Two percent (2%).  (b) The severance tax imposed under subsection (a) of this section shall not apply to any uranium production occurring after December 31, 2020, and before January 1, 2026. For the period of time prescribed under this subsection, there is levied a severance tax at the rates specified in subsection (c) of this section. The severance tax shall be levied on the value of the gross product extracted each month for which the spot market price per pound of nonenriched uranium concentrate (U3O8) is at least thirty dollars ($30.00) as determined by an average of the following international indexes or their successors quoting the monthly price of nonenriched uranium concentrate (U3O8):  (i) NUEXCO from TradeTech;  (ii) Ux U3O8 spot price.  (c) The uranium spot market price used in the table in this subsection is the price per pound of nonenriched uranium concentrate (U3O8). The value of uranium for purposes of the severance tax in subsection (b) of this section shall be determined in accordance with the following table:  Uranium Spot Market Price Tax Applied  Less than $30.00 0%  $30.00 to $36.67 1%  $36.68 to $43.34 2%  $43.35 to $50.00 3%  $50.01 to $60.00 4%  $60.01 or more 5%  (d) Subsections (b) through (e) of this section are repealed effective December 31, 2026.  (e) No taxpayer shall qualify for the severance tax rate imposed under subsections (b) and (c) of this section unless the county treasurer annually certifies to the department that the taxpayer does not have any unpaid delinquent ad valorem tax in the county from within which the uranium was severed or extracted.
WY Stat § 39-14-505 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 5 - Uranium|Section 39-14-505 - Exemptions.

39-14-505. Exemptions.| (a) Repealed by Laws 2016, ch. 16, § 2.  (b) Repealed by Laws 2016, ch. 16, § 2.  (c) There are no specific applicable provisions for exemptions for this article.
WY Stat § 39-14-506 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 5 - Uranium|Section 39-14-506 - Licenses; Permits.

39-14-506. Licenses; permits.| There are no specific applicable provisions for licenses and permits for this chapter.
WY Stat § 39-14-510 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 5 - Uranium|Section 39-14-510 - Statute of Limitations.

39-14-510. Statute of limitations.| Except as otherwise provided in this article, there is no general statute of limitations for this article.
WY Stat § 39-14-511 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 5 - Uranium|Section 39-14-511 - Distribution.

39-14-511. Distribution.| (a) The taxes imposed by W.S. 39-14-504 shall be deposited into the severance tax distribution account.  (b) Repealed By Laws 2002, Ch. 62, § 2.  (c) All payments received pursuant to W.S. 39-14-507(b)(iii) shall be transferred to an account. The monies in this account shall be invested or deposited in accordance with W.S. 9-4-714 through 9-4-831, and any interest earned shall be credited to the general fund. The revenue under W.S. 39-14-507(b)(iii) shall be distributed in accordance with subsections (a) and (b) of this section, subject to the following:  (i) Revenues earned during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes;  (ii) Revenues which are earned and received during the first three (3) calendar quarters of the fiscal year shall be distributed within the first fifteen (15) days of October, January and April. For the last quarter of each fiscal year, revenues earned or received shall be distributed not later than June 30. In computing distributions for the last quarter, the state treasurer shall use the most recent consensus revenue estimating group estimates to the extent that earnings cannot be determined by June 30. Not later than September 15, the state treasurer shall compute the actual earnings for the last quarter of the preceding fiscal year and make adjustments to the October distributions in an amount equal to the difference between revenues earned and actual distributions for the preceding fiscal year.  (d) Repealed by Laws 2016, ch. 16, § 2.
WY Stat § 39-14-601 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 6 - Sand and Gravel|Section 39-14-601 - Definitions.

39-14-601. Definitions.| (a) As used in this article:  (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale;  (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified property rights after reasonable exposure in a competitive market between a willing, well informed and prudent buyer and seller with adverse economic interests and assuming neither party is acting under undue compulsion or duress;  (iii) "Department review" means, but is not limited to, corrections of clerical errors or reconciliations of tax reports with reports required by other state or federal agencies;  (iv) "Mine product valuation amendment" means a valuation adjustment determination made by the department including special directives;  (v) "Mining or production" means drilling, blasting, loading, roadwork, overburden removal, pre-mouth of the mine reclamation, transportation from the point of severance to the mouth of the mine, and maintenance of facilities and equipment directly relating to any of the functions stated in this paragraph;  (vi) "Mouth of the mine" means the point at which a mineral is brought to the surface of the ground and is taken out of the pit, shaft or portal. For a surface mine, this point shall be the top of the ramp where the road or conveying system leaves the pit. For an in situ mine, the point shall be the wellhead;  (vii) "Processing" means crushing, sizing, milling, washing, drying, refining, upgrading, beneficiation, sampling, testing, treating, heating, separating, tailings or reject material disposal, compressing, storing, loading for shipment, transportation from the mouth of the mine to the loadout, transportation to market to the extent included in the price and provided by the producer, processing plant site and post-mouth of mine reclamation, maintenance of facilities and equipment relating to any of the functions stated in this paragraph, and any other function after severance that changes the physical or chemical characteristics or enhances the marketability of the mineral;  (viii) "Purchaser" means the first purchaser who acquires the produced valuable sand or gravel deposit from the taxpayer for value;  (ix) "Severance tax" means an excise tax imposed on the present and continuing privilege of removing, extracting, severing or producing any mineral in this state;  (x) Beginning January 1, 1989, "taxable value" means one hundred percent (100%) of the fair market value of the gross product of minerals and mine products;  (xi) "Unreported production" means production volume for which no tax report was filed for the reporting period by the taxpayer or his agent;  (xii) "Value of the gross product" means fair market value as prescribed by W.S. 39-11-101(a)(vi), less any deductions and exemption allowed by Wyoming law or rules.
WY Stat § 39-14-604 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 6 - Sand and Gravel|Section 39-14-604 - Tax Rate.

39-14-604. Tax rate.| The total severance tax rate for sand and gravel shall be two percent (2%). The tax shall be distributed as provided in W.S. 39-14-611.
WY Stat § 39-14-605 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 6 - Sand and Gravel|Section 39-14-605 - Exemptions.

39-14-605. Exemptions.| There are no specific applicable provisions for exemptions for this chapter.
WY Stat § 39-14-606 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 6 - Sand and Gravel|Section 39-14-606 - Licenses; Permits.

39-14-606. Licenses; permits.| There are no specific applicable provisions for licenses and permits for this chapter.
WY Stat § 39-14-610 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 6 - Sand and Gravel|Section 39-14-610 - Statute of Limitations.

39-14-610. Statute of limitations.| Except as otherwise provided in this article, there is no general statute of limitations for this article.
WY Stat § 39-14-611 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 14 - Mine Product Taxes|Article 6 - Sand and Gravel|Section 39-14-611 - Distribution.

39-14-611. Distribution.| (a) As provided by W.S. 39-14-604, the total severance tax rate for sand and gravel shall be two percent (2%), and shall be deposited in the severance tax distribution account.  (b) All payments received pursuant to W.S. 39-14-607(b)(iii) shall be transferred to an account. The monies in this account shall be invested or deposited in accordance with W.S. 9-4-714 through 9-4-831, and any interest earned shall be credited to the general fund. The revenue under W.S. 39-14-607(b)(iii) shall be distributed in accordance with subsection (a) of this section, subject to the following:  (i) Revenues earned during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes;  (ii) Revenues which are earned and received during the first three (3) calendar quarters of the fiscal year shall be distributed within the first fifteen (15) days of October, January and April. For the last quarter of each fiscal year, revenues earned or received shall be distributed not later than June 30. In computing distributions for the last quarter, the state treasurer shall use the most recent consensus revenue estimating group estimates to the extent that earnings cannot be determined by June 30. Not later than September 15, the state treasurer shall compute the actual earnings for the last quarter of the preceding fiscal year and make adjustments to the October distributions in an amount equal to the difference between revenues earned and actual distributions for the preceding fiscal year.