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

Garnishment, chapter 642 Section amended

[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; 2019 Acts, ch 24, §84