Sec 28-5945. Levy; salary; wages

A. 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 political subdivisions in the case of wages or salaries paid by political subdivisions.

B. Concerning a levy on salary or wages payable to or received by a taxpayer:

1. The effect is continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable.

2. The director shall promptly:

(a) Release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable.

(b) Notify the person on whom the levy was made that the levy has been released.