Alabama Code 40-5-21. Garnishment of delinquent taxpayers – Procedure
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Terms Used In Alabama Code 40-5-21
- circuit: means judicial circuit. See Alabama Code 1-1-1
- state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
Garnishment proceedings shall be conducted in the name of the state and before the circuit court.