28-5946. Levy; property; seizure
A. Except as otherwise provided in section 28-5945, subsection B, a levy extends
only to property possessed and obligations existing at the time of the levy.
B. In any case in which the director may levy on property or rights to property,
the director may seize and sell the property or rights to property, whether real or
personal, tangible or intangible.
C. If any property or right to property on which a levy has been made under section
28-5945, subsection A is not sufficient to satisfy the claim of the director for which
the levy is made, the director may proceed as often as is necessary to levy in like
manner on any other property liable to levy of the person against whom the claim exists,
until the amount due, together with all expenses, is fully paid.
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