severance tax
severance tax 〈美〉采掘税；开采税 指对自然资源，如木材、石油、天然气等的生产或开采而征收的税，一般以提炼出来的产品的价值或数量为标准征税，这种税也适用于在一州内对毛皮的征税。
severance tax
severance tax
A tax imposed on the value of oil, gas, timber, or other natural resources extracted from the earth. [Cases: Logs and Logging 4; Mines and Minerals 87. C.J.S. Logs and Logging § 26; Mines and Minerals §§ 334, 373–374.]