Article 5 - SEIZURE OF PROPERTY FOR COLLECTION OF TAXES
- Section 42-1201 - Levy and distraint; definition
- Section 42-1202 - Surrender of property subject to levy; definition
- Section 42-1203 - Production of books
- Section 42-1204 - Property exempt from levy
- Section 42-1205 - Notice and sale of seized property
- Section 42-1206 - Authority to release levy and return property
- Section 42-1207 - Financial institutions data match; prohibited disclosure; civil liability; fee; definition