28-5945. Levy; salary; wages
A. Levy may be made on the accrued salary or wages of any officer, employee or elected official of this state or its political subdivisions or any agency or instrumentality of this state or its political subdivisions by serving a notice of levy on the department of administration in the case of state wages or salaries and on the chief disbursing officer of political subdivisions in the case of wages or salaries paid by political subdivisions.
B. Concerning a levy on salary or wages payable to or received by a taxpayer:
1. The effect is continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable.
2. The director shall promptly:
(a) Release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable.
(b) Notify the person on whom the levy was made that the levy has been released.
Section: Previous 28-5938 28-5939 28-5940 28-5941 28-5942 28-5943 28-5944 28-5945 28-5946 28-5947 28-5948 28-5949 28-5950 28-5951 28-5952 NextLast modified: October 13, 2016