Arizona § 23-757 - Authority to release levy and return property
Full text of Arizona Arizona Revised Statutes § 23-757 — Authority to release levy and return property, with citation guidance and answers to common questions.
§ 23-757. Authority to release levy and return property
A. The department may release the levy on all or a part of the property or rights to property levied on if the department determines that this action will facilitate the collection of the liability. The release shall not operate to prevent any subsequent levy.
B. If the department determines that property has been wrongfully levied on, the department may return:
1. The specific property levied on.
2. An amount of money equal to the amount of money levied on.
3. An amount of money equal to the amount of money received by the department from a sale of the property.
C. Property may be returned at any time. An amount equal to the amount of money levied on or received from the sale may be returned at any time before the expiration of nine months after the date of the levy.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 23-757
What does Arizona Revised Statutes § 23-757 cover?
Section 23-757 ("Authority to release levy and return property") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 23-757?
A common citation format is "Arizona Revised Statutes § 23-757" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 23-757 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.