import ast


def tag_nodes(tree, target_level=0):
    """
    Returns a list with all AST elements found at the :target_level:.

    Parameters
    ----------
    tree : Python AST
        The AST to traverse.
    target_level : Integer
        The level at which to locate nodes. Default is 0.
    """
    nodes = []

    def inner_tag_nodes(node, current_level):
        for child in ast.iter_child_nodes(node):
            if target_level == current_level:
                nodes.append(child)
                continue

            inner_tag_nodes(child, current_level + 1)
        
    inner_tag_nodes(tree, 0)

    return nodes