28-5952. Levy release; property return


A. Pursuant to rules, the director may release the levy on all or part of the
property or rights to property levied on if the director determines the release will
facilitate the collection of the liability. The release does not prevent a subsequent
levy.


B. If the director determines that property has been wrongfully levied on, the
director 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 this state 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 from the date of the levy.