Form 3000 - Severance Tax Report Gas - Wyoming Department Of Revenue Page 2

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Form 3000 Instructions
Page 2
Page Total - Enter the Sum of the Total Tax Due Column on this Form 2000.
Amendments are replacement filings not net change filings
A change in Rate Code requires BOTH an amended report for the originally reported rate code
and an original report for the new rate code.
For amendments Total Tax Due is the replacement amount and will not reflect previous tax
applied to your account. Be sure to account for tax previously applied to your account prior to
remitting current payment.
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Severance Tax Forms and payment in full must be post-marked by the 25
day of the second month
following the month of production. If a taxpayer’s total liability for severance tax was less than
$30,000 for the preceding calendar year, the taxpayer can report annually, by February 25 of the year
following the production year. All delinquent severance taxes are subject to penalty and interest.
th
Severance Tax Forms and payment in full must be post-marked by the 25
day of the second month
following the month of production. If a taxpayer’s total liability for severance tax was less than
$30,000 for the preceding calendar year, the taxpayer can report annually by February 25 of the year
following the production year. All delinquent severance taxes are subject to penalty and interest.
All forms must be signed and dated originals.
Severance Rate Code Table for Gas
(as of 1/1/2000)
Rate
Severance
Rate Code
Mineral
Type
Description
Tax Rate
BAS
Gas
Group
No Incentives (base rate)
.060
WRK
Gas
Well
Workover - Incremental
.020
REC
Gas
Well
Recompletion - Incremental
.020
NEW
Gas
Well
New Well
.020
WLD
Gas
Well
Wildcat
.020
NOTE: Reporting Groups containing wells that qualify for well incentives, Rate Type “Well”, must
complete and attach 3002, Severance Tax Schedule.
The mailing address for all Department of Revenue mineral forms is:
Wyoming Department of Revenue
Mineral Tax Division
122 West 25th Street
Cheyenne, WY 82002-0110
10/18/2001

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