23-752. Levy assessment and distraint

A. If a debtor who is liable to pay any contributions, payments in lieu of contributions, interest or penalties neglects or refuses to pay the amounts, the department may collect the amounts, and other monies sufficient to cover the expenses of the levy, by levy on all property and rights to property, except property which is exempt under section 23-755, belonging to the debtor or on which there is a lien as provided in section 23-745 for the payment of the amounts. Levy may be made on the accrued salary or wages of any officer, employee or elected official of this state or its political subdivisions, or any agency or instrumentality of this state or its political subdivisions, by serving a notice of levy on the department of administration in the case of state wages or salaries and on the chief disbursing officer of a political subdivision of this state in the case of wages or salaries paid by a political subdivision.

B. In lieu of seizure and sale under the provisions of this section and section 23-756, the department may direct the sheriff of any county in this state to execute the levy in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.

C. If any property or right to property on which a levy has been made under subsection A of this section is not sufficient to satisfy the claim of the department for which the levy is made, the department, as often as necessary, may proceed to levy in a like manner on any other property liable to levy of the debtor against whom the claim exists, until the amount due, together with all expenses, is fully paid.

D. The effect of a levy on salary or wages payable to or received by a debtor is continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable.

E. With respect to a levy described in subsection D of this section, the department shall promptly release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable and shall promptly notify the person on whom the levy was made that the levy has been released.

F. Except as provided in subsection D or E of this section, a levy extends only to property possessed and obligations existing at the time of the levy. If the department levies on property or rights to property, it may seize and sell the property or rights to property, whether it is real or personal or tangible or intangible property.

G. A levy may be made under subsection A of this section on the salary or wages or other property of a debtor with respect to any unpaid amounts only after the department has notified the debtor in writing of its intention to levy. The notice of intent to levy shall be given in person, left at the dwelling or usual place of business of the debtor or sent by certified mail to the debtor's last known address no less than ten days before the day of the levy.

H. The department shall include with each levy information as to the property exempt from levy provided in section 23-755.