| Section No. | Description |
|---|---|
| Section 303.1 | Definitions |
| Section 303.1-1 | Application of part |
| Section 303.1-2 | Protection of internal revenue prior to tax determination |
| Section 303.1-3 | Computation of taxes |
| Section 303.1-4 | Payment of taxes |
| Section 303.1-5 | Interest and penalties |
| Section 303.1-6 | Claims for refund or credit |
| Section 303.1-7 | Definition of Indian tribal government |