Coronavirus Disease 2019 (COVID-19) in Colorado: State & National Resources

Coal Severance Tax

Colorado Severance Tax is a tax imposed upon nonrenewable natural resources that are removed from the earth.  In addition to any other tax, there shall be levied, collected, and paid for each taxable year a tax upon the severance of all coal in this state and shall be levied against every person engaged in the severance of coal.

Every individual, corporation, business trust, partner in a partnership, association, estate, trust or any other legal entity liable for the payment of Colorado coal severance tax must file a severance tax return (DR 0020C). This return must be made for the same tax year used for federal income tax purposes and is due on or before the 15th day of the fourth month following the end of the taxable year. Coal severance tax is calculated by using the rates listed in the charts below and in this downloadable spreadsheet

Every corporation subject to Colorado severance tax must file a declaration of estimated tax (DR 0021PC) if its severance tax liability for the current tax year can reasonably be expected to exceed its Colorado severance tax credits by $5,000 or more. 


2020

Period Preliminary Rate Final Rate
January     $ 0.835      $ 0.832 
February $ 0.824  $ 0.835 
March $ 0.814                       $ 0.824 
April $ 0.785   
May $ 0.799   
June $ 0.806   
July    
August    
September    
October    
November    
December      

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2019

Period Preliminary Rate       Final Rate      
 January $ 0.832  $ 0.839 
 February  $ 0.832  $ 0.835 
 March  $ 0.842  $ 0.835 
 April  $ 0.846  $ 0.839 
 May  $ 0.842  $ 0.846 
 June  $ 0.839  $ 0.842 
 July  $ 0.839  $ 0.839 
 August  $ 0.835   $ 0.839 
 September  $ 0.832  $ 0.835 
 October $ 0.832  $ 0.832 
 November $ 0.832  $ 0.832 
 December $ 0.835  $ 0.832 

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2018

Period Preliminary Rate       Final Rate      
 January $ 0.828  $ 0.824 
 February  $ 0.835  $ 0.828 
 March  $ 0.832  $ 0.835 
 April  $ 0.835  $ 0.835 
 May  $ 0.850  $ 0.839 
 June  $ 0.853  $ 0.850 
 July  $ 0.853  $ 0.853 
 August  $ 0.846  $ 0.853 
 September $ 0.850  $ 0.850 
 October $ 0.853  $ 0.850 
 November $ 0.842  $ 0.853 
 December $ 0.846  $ 0.846 

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2017

Period Preliminary Rate       Final Rate      
 January $ 0.803  $ 0.796 
 February  $ 0.806  $ 0.803 
 March  $ 0.806  $ 0.806 
 April  $ 0.810  $ 0.806 
 May  $ 0.810  $ 0.810 
 June  $ 0.814  $ 0.810 
 July  $ 0.814  $ 0.814 
 August  $ 0.814  $ 0.814 
 September $ 0.817  $ 0.814 
 October $ 0.817  $ 0.817 
 November $ 0.821  $ 0.817 
 December $ 0.824  $ 0.821 

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2016

Period Preliminary Rate       Final Rate      
 January $ 0.774  $ 0.778 
 February  $ 0.770  $ 0.774 
 March  $ 0.774  $ 0.770 
 April  $ 0.778  $ 0.774 
 May  $ 0.781  $ 0.778 
 June  $ 0.792  $ 0.785 
 July  $ 0.792  $ 0.792 
 August  $ 0.788  $ 0.792 
 September $ 0.788  $ 0.788 
 October $ 0.788  $ 0.788 
 November $ 0.788  $ 0.788 
 December $ 0.796  $ 0.788 

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2015

Period Preliminary Rate       Final Rate      
 January $ 0.810  $ 0.824 
 February  $ 0.806  $ 0.806 
 March  $ 0.806  $ 0.806 
 April  $ 0.803  $ 0.806 
 May  $ 0.810  $ 0.803 
 June  $ 0.817  $ 0.814 
 July  $ 0.814  $ 0.817 
 August  $ 0.810  $ 0.814 
 September $ 0.799  $ 0.806 
 October $ 0.792  $ 0.799 
 November $ 0.785  $ 0.792 
 December $ 0.778  $ 0.785 

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