Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-5-21 — Garnishment of Delinquent Taxpayers - Procedure

Garnishment proceedings shall be conducted in the name of the state and before the circuit court.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §205; Act 2021-515, §3.