`The sales tax administering authority shall collect the taxes imposed by this subtitle, except as provided in section 404 (relating to Federal administration in certain States).

`(a) In General- The sales tax administering authority may levy and seize property, garnish wages or salary and file liens to collect amounts due under this subtitle, pursuant to enforcement of–

`(1) a judgment duly rendered by a court of law;

`(2) an amount due if the taxpayer has failed to exercise his appeals rights under section 604; or

`(3) an amount due if the appeals process determined that an amount remained due and the taxpayer has failed to timely petition the Tax Court for relief.

`(b) Exemption From Levy, Seizure, and Garnishments- There shall be exempt from levy, seizure, and garnishment or penalty in connection with any tax imposed by this subtitle–

`(1) wearing apparel, school books, fuel, provisions, furniture, personal effects, tools of a trade or profession, livestock in a household up to an aggregate value of $15,000; and

`(2) monthly money income equal to 150 percent of the monthly poverty level (as defined in section 303).

`(c) Liens To Be Timely Released- Subject to such reasonable regulations as the Secretary may provide, any lien imposed with respect to a tax imposed by this title shall be released not later than 30 days after–

`(1) the liability was satisfied or became unenforceable; or