Severance Tax Equity Act of 1983

Severance Tax Equity Act of 1983 - Limits the amount of severance taxes imposed by a State on oil, natural gas, and coal to the amount of costs incurred by the 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.

Directs the Secretary of Energy to determine the severance tax collected by each State during 1978 (1978 being the base year used in determining excessive State severance taxes).