PROJECTED DISTRIBUTION OF MINERAL SEVERANCE TAX REVENUE *




Distribution of Mineral Severance Taxes:

Constitutional Severance Tax:
1.5% Tax (not percent of collections)
Permanent Wyoming Mineral Trust Fund (PWMTF)

Statutory Severance Tax:
Amount equal to 2/3 of 
1.5% Constitutional Severance Tax
Permanent Wyoming Mineral Trust Fund (PWMTF)

Amount equal to One-cent Gas Tax Leaky Underground Storage Tanks (LUST)

All other Severance Tax up to $155 million per Fiscal Year is distributed as follows: 
9.25% Cities and Towns
3.88% Counties
15.05% Water I, Water II, Water III
4.33% Highway Fund
2.33% Cities, Towns, Counties and Special Districts Capital Construction
3%
State Aid to County Roads
62.26% General Fund Under the Cap

If revenue is in excess of $155 million per Fiscal Year, the excess is distributed as follows:
33.33%
66.66%
General Fund Over the Cap
Budget Reserve Account

*Projections based on the January 2015 CREG Report.

Note: Federal Funds have been intentionally omitted because Federal Funds can flow directly through state agencies.