Proceeds of levy and sale

A. Money realized by levy or sale under provision of the Tax Administration Act shall be first applied against the expenses of the proceedings; B. The amount, if any, remaining shall then be applied to the liability for tax in respect of which the levy was made; and C. The balance, if any, remaining shall be returned to a person legally entitled thereto. History: 1953 Comp., § 72-13-65, enacted by Laws 1965, ch. 248, § 53.