| 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 / unsettled | — |
| North Dakota (ND) | Oil ≈10% (5% production + 5% extraction); gas volumetric | Marketable-product | 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 | Marketable-product | Follows first-marketable-product rule |
| Kansas (KS) | 8% of gross value, less exemptions (+0.182% conservation) | Marketable-product (modified) | Fawcett v. Oil Producers (Kan. 2015) |
| Louisiana (LA) | Oil 12.5% of value; gas annually-adjusted volumetric | Marketable-leaning | Reasonable, proportionate costs only |
| Montana (MT) | ≈9% production tax (reduced first 12–18 months on new wells) | Lease-dependent / unsettled | — |
| 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. 1986) |
| Mississippi (MS) | 6% of value | Marketable-product | 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) | At-the-well | Lutz v. Chesapeake Appalachia (Ohio 2016) |
| Pennsylvania (PA) | No severance tax (per-well unconventional impact fee) | At-the-well | Kilmer v. Elexco Land Services (Pa. 2010) |
| Kentucky (KY) | 4.5% of market value | At-the-well | Generally at-the-well |
| Michigan (MI) | Oil 6.6% (4% stripper), gas 5% | At-the-well | Schroeder v. Terra Energy (Mich. App. 1997) |
| Illinois (IL) | No oil & gas severance tax | Lease-dependent | — |
| Alabama (AL) | 6–8% production privilege tax (varies by well) | Lease-dependent | — |
| Nebraska (NE) | 3% of value (2% stripper) +0.03% conservation | 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) | Net-profits production tax (~35% of net value) | Net-based regime | — |