Section 7-1-51 - Proceeds of levy and saleA. Money realized by levy or sale under provision of the Tax Administration Act shall be first applied against the expenses of the proceedings;B. The amount, if any, remaining shall then be applied to the liability for tax in respect of which the levy was made; andC. The balance, if any, remaining shall be returned to a person legally entitled thereto.1953 Comp., § 72-13-65, enacted by Laws 1965, ch. 248, § 53.