If you just want to have a table of contents, I recommend to fold your .vimrc file. It is much easier than creating tags to jump around. My .vimrc looks like the following, where only the last section gets unfolded:
" vim:fdm=marker:fen:fdl=0:
+-- 20 lines: buffer
+-- 12 lines: tty
+-- 10 lines: look
+-- 9 lines: spell
+-- 12 lines: highlight
+-- 25 lines: filetype
+-- 16 lines: folding
+-- 26 lines: mapping
" latex-box {{{1
let g:LatexBox_output_type="dvi"
let g:LatexBox_viewer="xdvi"
The first line is a 'modeline', where I tell vim to use default markers ({{{) to mark a section, to enable folding once the file gets opened, to fold the whole file from level 0 (top level of the table of contents). You can use normal j/k keys to move up and down in this list, h/l to open a fold (if you configure the vim to do so). This way, you realize a table of contents as well. But you don't need to maintain tags by hands at all.
':help folding' and ':help modeline' may help you around. Here is a short list of keys to get you in and out of folders:
" zR Unfold all folded lines in file.
" za Open/close (toggle) a folded group of lines.
" zA Open a closed fold or close an open fold recursively.
" zc Close a folded group of lines.
" zC Close all folded lines recursively.
" zd Delete a folded line.
" zD Delete all folded lines recursively.
" zE Eliminate all folded lines in file.
" zF Create "N" folded lines.