| Texas (TX) | Oil 4.6%, gas 7.5% of market value | At-the-well | Heritage Resources v. NationsBank (Tex. 1996) |
| Oklahoma (OK) | 7% gross production tax (5% first 36 months on new wells) | Marketable-product | Mittelstaedt v. Santa Fe Minerals (Okla. 1998) |
| New Mexico (NM) | ≈7–8% combined (severance 3.75% + school + conservation) | Lease-dependent | Anderson Living Trust v. Energen Resources (10th Cir. 2018) |
| North Dakota (ND) | Oil ≈10% (5% production + 5% extraction); gas volumetric | At-the-well | Bice v. Petro-Hunt (N.D. 2009) |
| Colorado (CO) | Graduated 2–5% of gross income (ad valorem credit) | Marketable-product | Rogers v. Westerman Farm (Colo. 2001) |
| Wyoming (WY) | 6% (oil & gas) plus local ad valorem | Statutory (costs to market pipeline borne by lessee) | W.S. 30-5-304; Cabot Oil & Gas v. Followill (Wyo. 2004) |
| Kansas (KS) | 8% of gross value, less exemptions | Marketable-product (modified) | Fawcett v. Oil Producers (Kan. 2015) |
| Louisiana (LA) | Oil 6.5% (wells completed on/after 7/1/2025) or 12.5% (completed before); gas annually-adjusted volumetric | At-the-well (proportionate sharing) | Rives Plantation v. BPX Properties (La. App. 2 Cir. 2023) |
| Montana (MT) | Royalty (nonworking) interest 15.10%, all categories; working interest 0.8–15.10% by vintage/incentive (oil tops out at 12.80%; pre-1999 gas after the incentive period pays the full 15.10%) | At-the-well | Montana Power Co. v. Kravik (Mont. 1978); applied in S Bar B Ranch v. Omimex Canada (D. Mont. 2013) |
| Utah (UT) | 3% to $13/bbl, 5% above (+0.2% conservation) | Lease-dependent | — |
| Arkansas (AR) | 5% of market value (reduced for new/high-cost gas) | Marketable-leaning | Hanna Oil & Gas v. Taylor (Ark. 1988) |
| Mississippi (MS) | 6% of value | At-the-well | Piney Woods Country Life School v. Shell (5th Cir. 1984) |
| West Virginia (WV) | 5% of gross value | Marketable-product (strict) | Estate of Tawney v. Columbia Natural Resources (W. Va. 2006) |
| Ohio (OH) | Volumetric ($0.10/bbl oil, $0.025/Mcf gas) | Lease-dependent | Lutz v. Chesapeake Appalachia (Ohio 2016) |
| Pennsylvania (PA) | Unconventional gas well impact fee (58 Pa.C.S. § 2302); separate severance-tax status unverified | At-the-well | Kilmer v. Elexco Land Services (Pa. 2010) |
| Kentucky (KY) | 4.5% of market value | At-the-well | Poplar Creek Dev. v. Chesapeake Appalachia (6th Cir. 2011) |
| Michigan (MI) | Oil 6.6% (4% stripper), gas 5% | At-the-well (except post-2000 gas leases) | Schroeder v. Terra Energy (Mich. App. 1997); MCL 324.61503b (gas leases after March 28, 2000) |
| Illinois (IL) | No general severance tax; see the Illinois Hydraulic Fracturing Tax Act for covered wells | Lease-dependent | — |
| Alabama (AL) | 4–8% production privilege tax (4% marginal wells; 6% wells permitted on/after 7/1/1988; 8% other; 3.65% deep offshore) | Lease-dependent | — |
| Nebraska (NE) | 3% of value (2% stripper) +0.7% conservation (7 mills) | Lease-dependent | — |
| Indiana (IN) | Greater of 1% of value or volumetric minimum | Lease-dependent | — |
| Tennessee (TN) | 3% of sale price | Lease-dependent | — |
| California (CA) | No severance tax (per-unit regulatory assessment) | At-the-well (lease-dependent) | — |
| Alaska (AK) | Landowner royalty production tax is addressed separately in AS 43.55.011(i) | Lease-dependent | — |