Ala. Code § 40-5-21 (2026)
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.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §205; Act 2021-515, §3.)