Section 40-5-21
Garnishment of delinquent taxpayers - Procedure.
THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING.
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.)