(1) Where a taxpayer's property is seized as part of efforts to forcibly collect national taxes, if a request for the delivery of national taxes, forced collection charge, or local taxes (including where participation in attachment is made pursuant to Article 61 of the National Tax Collection Act or Article 67 of the Local Tax Collection Act; hereafter in this Article the same shall apply) is made, national taxes and forced collection charge related to the seizure shall be collected in preference to other national taxes, forced collection charge, or local taxes. <Amended on Dec. 31, 2019; Dec. 22, 2020; Dec. 29, 2020>
(2) Where a taxpayer's property is seized following a disposition for arrears of local taxes, if a request for delivery of a national tax and forced collection charge is made, the national tax and forced collection charge requested for delivery shall be collected after the local taxes are collected. <Amended on Dec. 31, 2018; Dec. 22, 2020>[This Article Wholly Amended on Jan. 1, 2010]