| § 68-381. Definitions. |
| § 68-382. Imposition of tax. |
| § 68-383. Allocation of earnings of nonresident individuals. |
| § 68-384. Allocation of net profits of business. |
| § 68-385. Exemptions. |
| § 68-386. Collection at source; withholdings. |
| § 68-387. Returns by taxpayers. |
| § 68-388. Payment of tax to accompany return. |
| § 68-389. Returns not required of certain taxpayers. |
| § 68-390. Limitations. |
| § 68-391. Collection of unpaid taxes. |
| § 68-392. Credits for tax paid in another city. |
| § 68-393. Refunds. |
| § 68-394. Penalties and interest on unpaid tax. |
| § 68-395. Duties and authority of director. |
| §§ 68-396—68-399. Reserved. |
| § 68-400. Penalty for divulging confidential information. |
| § 68-401. Reserved. |
| § 68-402. Deadlines falling on Saturday, Sunday, or legal holiday |
| § 68-403. Extension of deadlines for combat zone service. |
| § 68-404. Uncollectible assessments. |
| §§ 68-405—68-440. Reserved. |