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Severance Tax Evaluations

Severance taxes are imposed on the extraction of certain non-renewable natural resources, including coal, molybdenum and metallic minerals, and oil and gas. The tax base and rate vary depending on the type of resource extracted.


2023-2027 Evaluation Cycle
Report Title Issue Date Report No.


Email addresses for the Colorado legislature have changed from the domain to the domain on December 1, 2022. Details
The effective date for bills enacted without a safety clause (unless otherwise specified) is August 7, 2023. Details
The 2023 Ballot Information Booklet (Blue Book) is now available. Details