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SEVERANCE TAX REPORT FOR UNDERGROUND COAL Form Type: Indicate if the report filed is an original (O) or an amended
(Form 5010) INSTRUCTIONS (revised 9/2019) (A) report. Do not report original and amended line items on the same
Form 5010.
WHO MUST FILE - All taxes on production shall be remitted by the
operator or his duly authorized agent. Severance taxes are determined Mine Group Number: Enter the Mine Group Number (the 5-digit number
from the gross production in the current calendar year. beginning with a 9) for each line item reported, as assigned by the
Department of Revenue. If you are reporting a mine group which has not
WHEN TO FILE - Severance tax reports and payment in-full must be been assigned a Mine Group Number, leave this box blank.
postmarked by the 25th day of the second month following the month
of production. If a taxpayer’s total liability for severance tax was less Rate Code: Enter the proper Rate Code for each line item reported. The
than $30,000 for the preceding calendar year, monthly reporting and Rate Code for coal subject to the 3.75% severance tax rate is “BAS”. The
payment requirements are waived and the taxpayer shall report and pay Rate Code for coal which qualifies for the $.30 severance tax per ton
the tax annually, by February 25th of the year following the year of limitation is “30C”. A line item with the “BAS” Rate Code must be filed
production. If a severance tax report shows tax due, the taxpayer shall for each Mine Group Number. A separate line item with the “30C” Rate
pay the tax due when the report is filed. If a taxpayer does not file Code may be filed for each Mine Group Number with production which
severance tax reports and pay the total tax due by the due date, the qualifies for the $.30 severance tax per ton limitation. Do not include the
severance tax is delinquent and is subject to penalty and interest. production, sales, or taxable value of $.30 coal in the information
reported under the “BAS” Rate Code. Rate Code “30C” may only be filed
FOR ASSISTANCE - For assistance with any Wyoming solid mineral by those producers with coal production sold under contracts which
tax question, please call the Mineral Tax Division of the Department of qualify for the $.30 severance tax per ton limitation allowed under
Revenue at (307) 777-7935. Wyoming Statute 39-14-105(b). Producers must submit a letter to the
Department for each coal sales agreement which you think qualifies for
Coal is assessed for mineral taxation purposes in accordance with the $.30 severance tax per ton limitation.
Wyoming Statute 39-14-103. For additional information on the
valuation of coal, refer to Wyoming Statute 39-14-103 and Chapter 6 Tons Sold: Enter the tons of coal sold during the production period.
of the Rules of the Wyoming Department of Revenue.
Sales Value: Enter the sales value of coal sold during the production
GENERAL INSTRUCTIONS - Please complete a Severance Tax period.
Report For Underground Coal (Form 5010), using production, sales,
and taxable value information for the production period reported. IF Tons Mined: Enter the tons of coal mined during the production
YOU ARE A MONTHLY FILER, DO NOT REPORT YEAR-TO- period.
DATE TOTALS FOR TONS SOLD, SALES VALUE, TONS
MINED OR TAXABLE VALUE. REPORT ONLY THE TONS Taxable Value: Enter the taxable value of the tons of coal mined during
SOLD, SALES VALUE, TONS MINED AND TAXABLE VALUE the production period. Compute the taxable value in accordance with
FOR THE PRODUCTION PERIOD REPORTED. All information Wyoming Statute 39-14-103.
provided should be determined on the accrual basis of accounting, in
accordance with generally accepted accounting principles. Round all Total Tax Due: For Rate Code “BAS”, enter the result of multiplying
figures to the nearest whole number except where otherwise instructed. the Taxable Value by 3.75%, rounded to 2 decimal places (for example,
Fill out the report completely, on the forms provided by the $100.12). For Rate Code “30C”, enter the result of multiplying the
Department. Do not substitute computer generated forms. If the report Tons Mined by $.30, rounded to 2 decimal places.
is not filled out completely and accurately, the report may be
considered delinquent and may be subject to penalty and interest. The Previous Tax Paid (amends): For amended reports only. Report the
sum of the taxable values reported on your monthly severance tax severance tax previously paid for this Mine Group Number and Rate
reports must equal the total taxable value of your coal production for Code. If this is an original report, enter 0.
the calendar year.
Current Tax Due: Enter the result of subtracting Previous Tax Paid
NOTE: Production, sales, taxable value, and tax due information must from Total Tax Due.
still be reported separately for each mine, using the Mine Group
Number assigned by the Department of Revenue. However you may Page Total: Enter the sum of the Current Tax Due column on this Form
now report information for more than one Mine Group Number on 5010.
separate lines of the same Form 5010. You may also report information
on production which qualifies for the $.30 severance tax per ton Payment Amount: Enter the payment submitted with your report(s).
limitation on a separate line of the same form with your information on
production subject to the 3.75% severance tax rate. AMENDMENT - Form 5010 is now filed on a monthly basis. Year-to-
date information is no longer reported on each monthly severance
Operator ID: Enter the operator ID number (the 4-digit number beginning report. Corrections to information reported may be implemented for
with a 9) assigned to you by the Department of Revenue. If an operator each production period by filing amended severance reports. Amended
ID has not been assigned to you, leave this box blank. reports must be filed in accordance with the statute of limitations
described in W.S. 39-14-108. Report the corrected replacement value
Operator Name: Enter the Operator Name. Do not enter the name of the for Tons Sold, Sales Value, Tons Mined, and Taxable Value on your
contact person or tax agent. amended reports. Please indicate the Form Type as (A). Do not report
original and amended line items on the same Form 5010.
Contact Name and Contact Phone #: Enter the name and phone number
of the person the Department of Revenue may contact about this report. The mailing address for all Department of Revenue mineral forms is:
Wyoming Department of Revenue
Production Period: Enter the production period (month and year of the Mineral Tax Division
production reported). If you qualify to file annually, report the Herschler Building, 3rd Floor East
production period as December (for example, 12/2000). Cheyenne, WY 82002-0110
