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2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 5 - Tax Collectors.
Section 40-5-21 - Garnishment of Delinquent Taxpayers - Procedure.
Universal Citation:
AL Code § 40-5-21 (2025)
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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.)
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