Section 7, RA 9282. Which statement is correct? The collection of a deficiency tax assessment by distraint and levy: (2012 Bar Question)

The question

Section 7, RA 9282. Which statement is correct? The collection of a deficiency tax assessment by distraint and levy: (2012 Bar Question)

1. A.May be repeated, if necessary, until the full amount due, including all expenses, is collected;
2. B.Must be done successively, first by distraint and then by levy;
3. C.Automatically covers the bank deposits of a delinquent taxpayer;
4. D.May be done only once during the taxable year.

This question has not been answered yet.