HB181 Summary

• Amends Section 40-2-11, Code of Alabama 1975, to modify how the Department of Revenue issues writs of garnishment and executions on tax assessments and judgments.

• Authorizes the Department of Revenue to issue writs of garnishment by certified or standard mail as an alternative to service by sheriff.

• Maintains the existing option for the Department to issue executions or writs of garnishment directed to any Alabama sheriff for enforcement.

• Sheriffs receiving executions must proceed as in cases from circuit court and return them to the department within 60 days of receipt.

• Becomes effective immediately upon passage and approval by the Governor.