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Garnishment of Delinquent Taxpayers - Procedure.

Ala. Code § 40-5-21
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40-5-21. Garnishment of Delinquent Taxpayers - Procedure. Garnishment proceedings shall be conducted in the name of the state and before the circuit court. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §205; Act 2021-515, §3.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-5-21Fetched: 10/20/2026

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