The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The effect of a levy on any other property or rights to property shall remain in effect for six months (6) from the date the levy is first made or until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. With respect to a levy described in this section, the tax administrator shall promptly release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom the levy was made that the levy has been released.
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