Article 14-3Priority of Direct Expenses for the Delinquent Tax Collection Procedure

Where the property of a taxpayer or special collection agent has been realized through the delinquent tax collection procedure for local government levies, the expenses for the delinquent tax collection procedure relating to that procedure (including demand fees; the same applies in Article 14-5, paragraph (2) and Article 14-20) are, notwithstanding the provisions of the following Article, Articles 14-8 through 14-11, Article 14-12-2, paragraph (1), Articles 14-13 through 14-15 and Article 14-17, collected from the proceeds of realization in priority to other local government levies, national taxes and other claims.