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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 Colorado Coal 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.

2021

Period Preliminary Rate Final Rate
January $ 0.853  
February $ 0.868  
March $ 0.896  
April    
May    
June    
July    
August    
September    
October    
November    
December    

2020

Period Preliminary Rate Final Rate
January $ 0.835 $ 0.832
February $ 0.824 $ 0.835
March $ 0.814 $ 0.824
April $ 0.785 $ 0.814
May $ 0.799 $ 0.785
June $ 0.806 $ 0.796
July $ 0.810 $ 0.806
August $ 0.814 $ 0.810
September $ 0.821 $ 0.817
October $ 0.821 $ 0.821
November $ 0.832 $ 0.824
December $ 0.839 $ 0.832

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

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

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

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