Statutes > Alabama Statutes > 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.

Section 40-5-21

Garnishment of delinquent taxpayers - Procedure.

Such 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.)