; TAXPAYER RIGHTS Sec. 601. Collections. Sec. 602. Power to levy, etc. Sec. 603. Problem resolution offices. Sec. 604. Appeals. Sec. 605. Taxpayer rights. Sec. 606. Installment agreements compromises. 601. Collections 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). 602. Power to levy, etc (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 (2) a bond was accepted as security. 603. Problem Resolution Offices (a) Problem Resolution Office To Be Established Each sales tax administering authority shall establish an independent Problem Resolution Office and appoint an adequate number of problem resolution officers. The head of the problem resolution office must be appointed by, and serve at the pleasure of either the State Governor (in the case