prov:value
| - loration for or production of oil, gas, sulphur, or other minerals offshore not in this state.(b) Drilling equipment that is used for the exploration for or production of oil, gas, sulphur, or other minerals, that is built for exclusive use outside this state, and that is, on completion, removed forthwith from this state is exempted from the taxes imposed by this chapter.(c) The delivery of item
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