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.