Which statement is correct? The collection of a deficiency tax assessment by distraint and levy: (2012 BAR)
(a) May be repeated, if necessary, until the full amount due, including all expenses, is collected;
(b) Must be done successively, first by distraint and then by levy;
(c) Automatically covers the bank deposits of a delinquent taxpayer;
(d) May be done only once during the taxable year.