Article 75 empowers the Department to seize a taxpayer's funds held by third parties. Following a seizure, it may issue legally binding notices to entities like employers, banks, or financial institutions, compelling them to remit any funds owed to the taxpayer directly to the Department. This order is effective from the date the notice is received. Notices issued to employers can be for a specified period. The law explicitly exempts funds designated for the taxpayer's monthly maintenance and essential living expenses from such seizure. A third party complying with this Article, and Articles 73 and 74, is legally discharged from its obligations to the taxpayer for the amount paid.