Severance Tax

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

Anyone who receives income from oil and gas production and mining of nonrenewable natural resources must file a severance tax return. Severance tax might be due even though you do not realize a net profit on your investment.

Withholding Information

Filing Information

• Owners & Operators
• Businesses
• Individuals

Payment Information

EFT & Account Requirements

Stripper Well Exemption

Natural Resource

• Coal
• Molybdenum (Ore)
• Metallic Minerals

Electronic Funds Transfer

• How to Make an EFT Payment

Guidance Publications