Proceedings by garnishment under a distress warrant issued by the Iowa director of revenue or the director of inspections and appeals shall not be affected by its expiration or its return.

Garnishment, chapter 642

[C39, §11679.2; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §626.30] 93 Acts, ch 53, §4; 2003 Acts, ch 145, §286