Severance tax reduction-coal.

HB 105 reduces Wyoming's severance tax rate for surface coal mining from 7% to 6.5% by lowering the statutory tax portion from 5.5% to 5%, while maintaining the constitutional 1.5% rate. This change directly affects surface coal mining companies operating in Wyoming, reducing their tax burden on coal extracted from the surface. The bill updates tax distribution rules to reflect the new rate, with the constitutional portion (1.5%) continuing to fund Wyoming's permanent mineral trust fund. The reduced rate applies to surface coal produced on or after July 1, 2022.