23-757. Authority to release levy and return property
A. The department may release the levy on all or a part of the property or rights to property levied on if the department determines that this action will facilitate the collection of the liability. The release shall not operate to prevent any subsequent levy.
B. If the department determines that property has been wrongfully levied on, the department may return:
1. The specific property levied on.
2. An amount of money equal to the amount of money levied on.
3. An amount of money equal to the amount of money received by the department from a sale of the property.
C. Property may be returned at any time. An amount equal to the amount of money levied on or received from the sale may be returned at any time before the expiration of nine months after the date of the levy.
Section: Previous 23-751 23-751.01 23-752 23-753 23-754 23-755 23-756 23-757 23-761 23-762 23-763 23-764 23-765 23-766 23-769 NextLast modified: October 13, 2016