Chapter I

Preliminary

Sections 1–2

Chapter II

Levy and Charge of Tax

Sections 3–6

Chapter III

Registration and Enrollment

Sections 7–10

Chapter IV

Returns, Payments and Assessments

Sections 11–15

Chapter V

Recovery and Penalties

Sections 16–21

Chapter VI

Appeals and Revisions

Sections 22–24

Chapter VII

Miscellaneous

Sections 25–30