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Home » US Law » 2022 Code of Alabama » Title 40 - Revenue and Taxation. » Chapter 5 - Tax Collectors. » Section 40-5-21 – Garnishment of Delinquent Taxpayers – Procedure.

Section 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.)