28-5949. Levy; exempt property

A. Notwithstanding any other law, property or rights to property are not exempt from the levy provided in this article unless the property is specifically exempt pursuant to subsection B of this section.

B. The following property is exempt from levy:

1. Wearing apparel and school books that are necessary for the taxpayer or members of the taxpayer's family.

2. Fuel, provisions, furniture, personal effects, arms for personal use, livestock and poultry of the taxpayer that are not in excess of a fair market value of five thousand dollars.

3. Books and tools that are necessary for the trade, business or profession of the taxpayer and that are not in excess of a fair market value of two thousand five hundred dollars.

4. Mail that is addressed to any person and that has not been delivered to the addressee.

5. If the taxpayer is required by judgment of a court of competent jurisdiction that was entered before the date of the levy to contribute to the support of the taxpayer's minor children, salary, wages or other income of the taxpayer that is necessary to comply with the judgment.

6. An amount during any period that is payable to or received by an individual as wages or salary for personal services or as income derived from other sources to the extent that the total of the amount payable to or received by the taxpayer during the period does not exceed the applicable exempt amount determined as follows:

(a) In the case of an individual who is paid or receives all of the individual's wages, salary and other income on a weekly basis, the amount of the compensation received by the individual during any week that is exempt from levy are the amounts required by law to be withheld by the payor, one hundred fifty dollars plus twenty-five dollars for each individual who is specified in a written statement that is submitted to the person on whom notice of levy is served and that is verified in the manner that the director prescribes by rule and:

(i) Over one-half of whose support for the payroll period was received from the taxpayer.

(ii) Who is the spouse of the taxpayer or who bears a relationship to the taxpayer specified in section 43-1001, paragraph 3.

(iii) Who is not a minor child of the taxpayer with respect to whom amounts are exempt from levy under paragraph 5 for the payroll period.

(b) In the case of any individual who is not described in subdivision (a), the amount of the wages, salary and other income that is payable to or received by the individual during any applicable pay period or other fiscal period as determined by rules prescribed by the director and that is exempt from levy under this paragraph is an amount that is determined by rules and that as nearly as possible will result in the same total exemption from levy for the individual over a period of time as the individual would have under subdivision (a) if the individual were paid or received the wages, salary and other income on a regular weekly basis during that period of time.

7. A homestead exempt from attachment, execution and forced sale to the extent exempt pursuant to title 33, chapter 8.