Thirty-three states receive revenue from severance taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. es, which are excise taxAn excise tax is a tax imposed on a specific good or activity. Excise taxes are commonly levied on cigarettes, alcoholic beverages, soda, gasoline, insurance premiums, amusement activities, and betting, and typically make up a relatively small and volatile portion of state and local and, to a lesser extent, federal tax collections. es on natural resources such as oil or coal. The state that receives the most revenue from this type of tax—with its large oil reserves—is Alaska by far with nearly $4 billion collected in 2009 according to Census. Below is a map highlighting the states with the highest severance tax collections in 2009.