Ala. Code § 40-5-21

Garnishment of Delinquent Taxpayers - Procedure.

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

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

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.