7-1-52. Release of levy.
86 words·~1 min read·
/nm/chapter-7-taxation/article-1-administration/7-1-52A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
It shall be lawful for the secretary or the secretary's delegate, under regulations prescribed by the secretary, to release the levy upon all or part of the property or rights to property levied upon if the secretary or the secretary's delegate determines that such action will facilitate the collection of the liability, but the release shall not operate to prevent any subsequent levy.
History: 1953 Comp., § 72-13-66, enacted by Laws 1965, ch. 248, § 54; 1979, ch. 144, § 46; 2001, ch. 56, § 13.