Forfeited property shall not be destroyed until at least twenty days after seizure. [2339-147.] S ECTION  1729 . Disposition of Funds Recovered in Legal Proceedings or Obtained from Forfeitures . — All judgments and moneys recovered and received for taxes, costs, forfeitures, fines, and penalties shall be paid to the Collector of Internal Revenue or his  authorized deputies as the taxes themselves are required to be paid, and except as specially provided, shall be accounted for and dealt with in the same way. IDaEHS [2339-148.] S ECTION  1730 . Nature and Extent of Tax Lien . — Every internal-revenue tax on property or on any business or occupation and every tax on resources and receipts, and any increment to any of them incident to delinquency, shall constitute a lien superior to al l other charges or liens not only on the property itself upon which such tax may be imposed but also upon the property used in the business or occupation upon which the tax is imposed and upon all property rights therein. IDaEHS [2339-149.] S ECTION  1731 . Civil Remedies for Collection of Delinquent Taxes . — The civil remedies for the collection of internal-revenue taxes and any increment thereto resulting from delinquency shall be ( a ) by distraint of personal property and upon exhaustion there of by levy upon real property and ( b ) by legal action. Either of these remedies or both simultaneously may be pursued in the discretion of the authorities charged with the collection of such taxes; but the civil remedy for the collection of the cedula tax  shall be exclusively by distraint. IDaEHS No exemption shall be allowed against the internal-revenue taxes in any case. [2339-150.] S ECTION  1732 . Distraint of Personal Property . — The remedy by distraint shall proceed as follows: Upon the failure of the person owing any Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 519 ARTICLE  XV Civil Remedies for Collection of Taxes