Section 5234. Distribution of proceeds of personal property; priorities

(a) Distribution of proceeds of personal property.  After deduction  for
  and  payment of fees, expenses and any taxes levied upon sale, delivery,
  transfer or payment, the proceeds of personal property or debt  acquired
  by  a  receiver  or a sheriff or other officer authorized to enforce the
  judgment shall be distributed to the judgment creditor  and  any  excess
  shall  be  paid over to the judgment debtor. No distribution of proceeds
  shall be made until fifteen days after service of the  execution  except
  upon order of the court.
    (b)  Priority  among execution creditors. Where two or more executions
  or orders of attachment are issued against the same judgment  debtor  or
  obligor  and  delivered to the same enforcement officer or issued by the
  support collection unit designated by the  appropriate  social  services
  district,  they  shall  be  satisfied  out  of  the proceeds of personal
  property or debt levied upon by the officer or by the support collection
  unit in the order in which they  were  delivered,  such  executions  for
  child  support  shall  have  priority over any other assignment, levy or
  process. Where two or more executions or orders of attachment are issued
  against the same judgment debtor or obligor and delivered  to  different
  enforcement  officers,  and  personal  property  or  debt is levied upon
  within the jurisdiction of all of the officers, the  proceeds  shall  be
  first  applied  in  satisfaction of the execution or order of attachment
  delivered to the officer who levied, and thereafter shall be applied  in
  satisfaction  of  the  executions  or  orders of attachment delivered to
  those of the other officers who, before the  proceeds  are  distributed,
  make a demand upon the officer who levied, in the order of such demands,
  except  that  such executions for child support shall have priority over
  any other assignment, levy or process. Where  there  is  more  than  one
  past-due  child  support  order,  the  proceeds  shall be applied to the
  orders in proportion to the amount  each  order's  claim  bears  to  the
  combined  total.  Nothing herein shall be deemed to defeat or impair the
  rights of any secured  party  as  such  term  is  defined  in  paragraph
  seventy-two   of  subsection  (a)  of  section  9--102  of  the  uniform
  commercial code. An execution or order  of  attachment  returned  by  an
  officer before a levy or delivered to him after the proceeds of the levy
  have been distributed shall not be satisfied out of those proceeds.
    (c)  Priority of other judgment creditors.  Where personal property or
  debt has been ordered delivered, transferred  or  paid,  or  a  receiver
  thereof has been appointed by order, or a receivership has been extended
  thereto  by order, and the order is filed before the property or debt is
  levied upon, the rights of the judgment creditor who secured  the  order
  are  superior to those of the judgment creditor entitled to the proceeds
  of the levy. Where two or more such orders affecting the  same  interest
  in  personal property or debt are filed, the proceeds of the property or
  debt shall be applied in the order of filing. Where delivery,  transfer,
  or  payment  to the judgment creditor, a receiver, or a sheriff or other
  officer is not completed within sixty days after an order is filed,  the
  judgment  creditor who secured the order is divested of priority, unless
  otherwise specified in the order or in an extension order  filed  within
  the sixty days.