| 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—Penalty. |
| 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. |