DOR Taxation web site

Severance

 

Coal Train     Colorado Severance Tax is a tax imposed upon nonrenewable natural resources that are removed from the earth.  Natural resources that are subject to severance taxation include:
  • Metallic Minerals
  • Molybdenum (Ore)
  • Oil and Gas
  • Oil Shale
  • Coal

 

If you are a producer or own a working interest, a royalty interest or any other interest from any oil and gas produced in Colorado, you must pay severance tax to the State of Colorado. Severance tax might be due even though you do not realize a net profit on your investment.

Download Coal tax rates.