| Sections | |
| 82.23B.010 | Definitions. |
| 82.23B.020 | Oil spill response tax—Oil spill administration tax. |
| 82.23B.025 | Tax preferences—Expiration dates. |
| 82.23B.030 | Exemption. |
| 82.23B.040 | Credit—Crude oil or petroleum exported or sold for export. |
| 82.23B.045 | Refund or credit—Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item. |
| 82.23B.050 | Rules. |
| 82.23B.060 | Imposition of taxes. |
| 82.23B.900 | Effective dates—1991 c 200. |
| 82.23B.901 | Savings—1992 c 73. |
| 82.23B.902 | Effective dates—1992 c 73. |