Severance Tax Equity Act of 1983

Severance Tax Equity Act of 1983 - Limits the amount of severance taxes imposed by States on oil, natural gas, and coal. Sets such limit at the amount of costs incurred by a State which are directly attributable to the production within the State of crude oil, natural gas or coal.

Sets forth enforcement procedures. Allows the Attorney General or any person who pays a severance tax to bring a civil action in a district court of the United States in order to enforce such limitation.