{"data":{"id":"us-al/ala.-code-40-5-21","jurisdiction":"us-al","citation":"Ala. Code § 40-5-21","heading":"Garnishment of Delinquent Taxpayers - Procedure.","body":"Garnishment proceedings shall be conducted in the name of the state and before the circuit court.","path":["Title 40 Revenue and Taxation.","Chapter 5 Tax Collectors."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-5-21","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"b24d4a4de8b85334330aedd7b3e53a82a9ef75c3cfd0c8249acf79ac10069d14","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-5-20","next":"us-al/ala.-code-40-5-22"},"notice":"GroundRules: Original legal text. Not legal advice."}