Form 8101 - Annual Gross Products Report For Coal
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7(REV. 02/08/10)
INSTRUCTIONS TO COMPLETE FORM 8101
COAL
Coal is assessed for mineral taxation purposes in accordance with Wyoming Statute 39-14-103. The Department
recommends that Schedule A (Form 8151) be completed before attempting to complete Form 8101. The computation
of taxable value for coal sold away from the mouth of the mine on Form 8101 is based on cost information requested
on Schedule A (Form 8151). W.S. 39-14-103(b)(v) states, "In the event the product as defined in paragraph (iii) is sold
at the mouth of the mine without further movement or processing, the fair market value shall be the price established
by bona fide arms-length sale less exempt royalties;". If you had any mine mouth sales during the calendar year, please
also complete Form 8701 (Annual Gross Products Attachment for Mine Mouth Sales).
Please complete Form 8101 using calendar year production, sales, and cost information. Please respond completely to
all information inquiries on this form in the spaces provided, on the forms provided by the Department. Do not
substitute computer generated forms. Form 8101 must be accompanied by Schedule A (Form 8151) and Form 8111 for
your annual gross products report filing to be considered complete. If you had any mine mouth sales during the
calendar year, please also complete Form 8701 (Annual Gross Products Attachment for Mine Mouth Sales). Forms not
complete will be returned and may be subject to penalty. Your return will not be considered officially filed until
rendered complete. All sales and cost information provided should be determined on the accrual basis of accounting, in
accordance with generally accepted accounting principles. Round all figures to the nearest whole number except where
otherwise instructed.
According to W.S. 39-14-102, your Annual Gross Products Report for coal production may be released by the
Department to any other governmental entity showing sufficient reason to obtain the information for official business.
Production Year: Indicate the production year reported in the space provided.
Operator ID: Enter the operator ID number (the 4-digit number beginning with a 9) assigned to you by the Wyoming
Department of Revenue. If an operator ID has not been assigned to you, leave this box blank.
Taxpayer information: Enter the taxpayer name, contact person, address, and telephone number in the spaces
provided.
Mine Group Number: Enter the Mine Group Number (the 5-digit number beginning with a 9) assigned to your mine
by the Wyoming Department of Revenue. If a Mine Group Number has not been assigned to this group, leave this
box blank.
Mine Group Name, DEQ Permit Number, and County: Enter the name of the Mine Group where the reported
production took place, and the corresponding DEQ permit number(s) assigned by the Wyoming Department of
Environmental Quality. Enter the County where the mine is located.
Form Type: Indicate if the return filed is an original (O) or an amended (A) return in the space provided.
Mineral Type: Indicate by the appropriate check box whether you are reporting Surface Coal or Underground Coal.
Production, Sales, and Taxable Value for Coal Sold Away From the Mouth of the Mine: Please complete line 1a
through line 10 to determine the taxable value of coal sold away from the mouth of the mine.
Line 1a: Enter the tons sold and sales value of coal sold through long-term contracts (contracts with a duration of more
than 1 year) during the reporting period.
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