A. The director may release the levy on all or part of the property or rights to property levied on if the director determines the release will facilitate the collection of the liability. The release does not prevent a subsequent levy.

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B. If the director determines that property has been wrongfully levied on, the director 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 this state 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 from the date of the levy.