Division IGeneral Administration Subtitle 1 Oaths §§ 1-1 – 1-1 Subtitle 2 Lien Certificates §§ 2-1 – 2-6 Subtitle 3 Refunds §§ 3-1 – 3-6 Subtitle 4 Collections §§ 4-1 – 4-4 Subtitle 5 [Reserved]