Part VI - Procedure and Administration
- Chapter I - Returns (§§ 7215 — 7216)
- Chapter II - Time and Place for Filing Returns (§§ 7217 — 7219)
- Chapter III - Payment of Tax (§§ 7220 — 7227)
- Chapter IV - Assessment and Collection of Tax (§§ 7230 — 7248.6)
- Chapter V - Refunds and Credits (§§ 7250 — 7256)
- Chapter VI - Limitations (§§ 7258 — 7261)
- Chapter VII - Interest, Additions, Penalties and Crimes (§§ 7265 — 7269)
- Chapter VIII - Enforcement and Examinations (§§ 7270 — 7279)