Bill
SF 151
The bill clarifies and tightens monthly ad valorem mineral production tax distributions by withholding funds from entities without levy authority and ensuring proper reconciliation
Status and key dates
- Introduced: January 29, 2025 (Senate).
- Passed both chambers (Senate 29–1–1; House 60–0–2).
- Governor signed; Assigned Chapter No. 59.
- Effective date: July 1, 2025.
- Primary sponsor: Sen. Jones; cosponsors: Dockstader, Kolb, Schuler, Rep. Davis, Larson JT, Lawley, Wylie. Companion bill: HF 876.
Purpose / intent
- To clarify and amend how ad valorem taxes on mineral production that are collected monthly (W.S. 39-13-113) are distributed by county treasurers, and to prevent distribution to local governmental entities that lack statutory authority to receive such taxes. The change is intended to ensure distributions align with entities legally authorized to levy the tax and to hold improperly collected amounts until final reconciliation.
Key provisions
- Amends W.S. 39-13-111(d) (Distribution):
- Continues requirement that taxes collected under W.S. 39-13-113 be distributed by the county treasurer on or before the 10th day of the month following the month of receipt (with the same 10th-day rule for taxes collected after final reconciliation under W.S. 39-13-113(b)).
- Adds a prohibition on distributing taxes to governmental entities that do not levy, or are not authorized to levy, taxes under W.S. 39-13-104(k) for the applicable tax year.
- Requires county treasurers to hold any taxes collected on behalf of a governmental entity that are not authorized or imposed under W.S. 39-13-104(k) pending final reconciliation under W.S. 39-13-113(b), after which distribution will be made in accordance with the statute.
Who is affected
- County treasurers: must withhold distribution to entities not authorized under W.S. 39-13-104(k) and follow the modified timing/holding rules.
- Local governmental entities (counties, school districts, special districts, municipalities) that receive ad valorem mineral production tax revenue: distributions may be delayed or withheld if the entity has no levy authority under W.S. 39-13-104(k) for the tax year.
- Mineral producers: indirect effect only (no change to tax collection schedule), since distributions are administrative.
- State agencies: minimal direct impact.
Fiscal impact
- Legislative Service Office fiscal note: “No significant fiscal or personnel impact at the state level.” Information supplied by the Department of Revenue.
Procedural notes
- The amendment is limited to distribution procedures and holding of improperly authorized collections; it does not change the underlying tax base or rates for ad valorem taxes on mineral production.
- Conforming amendments referenced in the bill are those necessary to align statutory language with the new distribution and holding rules.
For readers wanting full text
- The enrolled act amends only subsection (d) of W.S. 39-13-111 and sets the effective date of July 1, 2025.
Compiled from official sources — confirm details with the bill’s official record.
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