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SEVERANCE TAX REPORT FOR URANIUM (Form 5200) Contact Name and Contact Phone #: Enter the name and telephone
INSTRUCTIONS (revised 9/2019) number of the person the Department of Revenue may contact
about this report.
WHO MUST FILE - All taxes on production shall be remitted by
the operator or his duly authorized agent. Severance taxes are Production Period: Enter the production period (month and year of
determined from the gross production in the current calendar year. the production reported). If you qualify to file annually, report the
production period as December (for example, 12/2000).
WHEN TO FILE - Severance tax reports and payment in-full
must be postmarked by the 25th day of the second month Form Type: Indicate if the report filed is an original (O) or an
following the month of production. If a taxpayer’s total liability amended (A) report. Do not report original and amended line items
for severance tax was less than $30,000 for the preceding calendar on the same Form 5200.
year, monthly reporting and payment requirements are waived and
the taxpayer shall report and pay the tax annually, by February Mine Group Number: Enter the Mine Group Number (the 5-digit
25th of the year following the year of production. If a severance number beginning with a 9) assigned by the Department of Revenue.
tax report shows tax due, the taxpayer shall pay the tax due when If you are reporting a mine group which has not been assigned a
the report is filed. If a taxpayer does not file severance tax reports Mine Group Number, leave this box blank.
and pay the total tax due by the due date, the severance tax is
delinquent and is subject to penalty and interest. Lbs. Sold: Enter the pounds of yellow cake sold during the
production period.
FOR ASSISTANCE - For assistance with any Wyoming solid
mineral tax question, please call the Mineral Tax Division of the Sales Value: Enter the sales value of yellow cake sold during the
Department of Revenue at (307) 777-7935. production period.
Uranium is assessed for mineral taxation purposes in accordance Lbs. Produced: Enter the pounds of uranium produced during the
with Wyoming Statute 39-14-503. For additional information on production period.
the valuation of uranium, refer to Wyoming Statute 39-14-503 and
Chapter 6 of the Rules of the Wyoming Department of Revenue. Taxable Value: Enter the taxable value of the pounds of uranium
produced during the production period. Compute the taxable value
GENERAL INSTRUCTIONS - Please complete a Severance in accordance with Wyoming Statute 39-14-503.
Tax Report For Uranium (Form 5200), using production, sales,
and taxable value information for the production period reported. Total Tax Due: Enter the result of multiplying the Taxable Value
IF YOU ARE A MONTHLY FILER, DO NOT REPORT by the severance tax rate for the production period, rounded to 2
YEAR-TO-DATE TOTALS FOR YELLOW CAKE LBS. decimal places (for example, $100.12).
SOLD, SALES VALUE, URANIUM LBS. PRODUCED, OR
TAXABLE VALUE. REPORT ONLY THE YELLOW CAKE Previous Tax Paid (amends): For amended reports only. Report
LBS. SOLD, SALES VALUE, URANIUM LBS. PRODUCED, the severance tax previously paid for this line item. If this is an
AND TAXABLE VALUE FOR THE PRODUCTION original report, enter 0.
PERIOD REPORTED. All information provided should be
determined on the accrual basis of accounting, in accordance with Current Tax Due: Enter the result of subtracting Previous Tax
generally accepted accounting principles. Round all figures to the Paid from Total Tax Due.
nearest whole number except where otherwise instructed. Fill out
the report completely, on the forms provided by the Department. Page Total: Enter the sum of the Current Tax Due column on this
Do not substitute computer generated forms. If the report is not Form 5200.
filled out completely and accurately, the report may be considered
delinquent and may be subject to penalty and interest. The sum of Payment Amount: Enter the payment submitted with your
the taxable values reported on your monthly severance tax reports report(s).
must equal the total taxable value of your uranium production for
the calendar year. AMENDMENT - Form 5200 is now filed on a monthly basis.
Year-to-date information is no longer reported on each monthly
NOTE: Production, sales, taxable value, and tax due information severance report. Corrections to information reported may be
must still be reported separately for each mine group, using the implemented for each production period by filing amended
Mine Group Number assigned by the Department of Revenue. severance reports. Amended reports must be filed in accordance
However you may now report information for more than one Mine with the statute of limitations described in W.S. 39-14-508. Report
Group Number on separate lines of the same Form 5200. the corrected replacement value for Yellow Cake Lbs. Sold, Sales
Value, Uranium Lbs. Produced, and Taxable Value on your
Operator ID: Enter the operator ID number (the 4-digit number amended reports. Please indicate the Form Type as (A). Do not
beginning with a 9) assigned to you by the Department of Revenue. report original and amended line items on the same Form 5200.
If an operator ID has not been assigned to you, leave this box blank.
The mailing address for Department of Revenue mineral forms is:
Operator Name: Enter the Operator Name. Do not enter the name Wyoming Department of Revenue - Mineral Tax Division
of the contact person or tax agent. Herschler Building, 3rd Floor East
Cheyenne, WY 82002-0110
