Article 74 outlines the procedures for the sale of a taxpayer's seized property by the Department. The sale must be executed through a competent body, adhering to seizure provisions. The proceeds are allocated in a strict order of priority: firstly, to cover the expenses of the seizure and sale; secondly, to settle outstanding tax liabilities and fines; and finally, any remaining surplus is returned to the taxpayer. The sale of seized properties is suspended during the period of any administrative or judicial review of the underlying tax assessment, except for perishable properties or properties sold upon the taxpayer's request.