Chapter 44. Collections. Subchapter I. General Provisions. §§ 47-4401 – 47-4407 Subchapter II. Liens. §§ 47-4421 – 47-4423 Subchapter III. Refund Offset. §§ 47-4431 – 47-4440 Subchapter IV. Jeopardy. §§ 47-4451 – 47-4452 Subchapter V. Bulk Sales. §§ 47-4461 – 47-4463 Subchapter VI. Distraint. §§ 47-4471 – 47-4481 Subchapter VII. Responsible Officer. §§ 47-4491 – 47-4491