59-1-1711. Depository institution to release portion of amount subject to levy.
(1) Subject to the other provisions of this section, a depository institution shall release the portion of the amount subject to a levy under this part that the commission may receive in accordance with Sectionfrom the depository institution. 59-1-1710
(2) On the first business day after the day on which the commission provides the notice described in Subsectionto the depository institution, the depository institution shall release the lesser of the following: 59-1-1710(3) the portion of the amount the commission may receive in accordance with Sectionfrom the depository institution; or 59-1-1710 the balance of the delinquent taxpayer's account on the first business day after the day on which the commission provides the notice described in Subsectionto the depository institution minus: 59-1-1710(3) the $10 reimbursement to the depository institution described in Section; and 59-1-1713 the fees that an account holder agreed to pay the depository institution to process a writ of garnishment in a deposit agreement.