Comparisons of state taxation on the energy minerals (coal, oil shale, uranium, oil, and natural gas) to that of geothermal energy in six western states (California, New Mexico, Utah, Idaho, Nevada, and Oregon) are given for planning economics of geothermal resource development. Separate sections include: property taxes; severance taxes; corporate franchise; income and excise taxes; oil and gas production or conservation taxes. An appendix of geothermal resources and by-products definitions is included and tax charts are arranged by state and by type of tax. (PCS)