Sections
| 82.87.010 | Findings—Intent—2021 c 196. | |
| 82.87.020 | Definitions. | |
| 82.87.030 | Distribution of revenues. | |
| 82.87.040 | Tax imposed—Long-term capital assets. | |
| 82.87.050 | Exemptions. | |
| 82.87.060 | Deductions. | |
| 82.87.070 | Qualified family-owned small business deduction. | |
| 82.87.080 | Charitable donation deduction. | |
| 82.87.090 | Other taxes. | |
| 82.87.100 | Allocation of long-term capital gains and losses—Credit. | |
| 82.87.110 | Filing of returns—Additional documentation—Penalties—Amendment of taxpayer's return. | |
| 82.87.115 | Payment of tax prior to due date. | |
| 82.87.120 | Joint filers—Separate filers—Tax liability. | |
| 82.87.130 | Administration of taxes. | |
| 82.87.140 | Tax criminal penalties. | |
| 82.87.150 | Annual adjustments. | |
| 82.87.160 | Credit—Sale or exchange of long-term capital assets—Transfer from general fund. | |
| 82.87.170 | Brokers and barter exchanges—Submission of form 1099-B—Penalty—Allocation to state of long-term capital gains. |