HB181 Alabama 2022 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Rod Scott
Democrat
Session: Regular Session 2022
Title: Revenue Department, writs of garnishment, authorized to be issued by mail, Sec. 40-2-11am'd.
Summary: HB181 lets the Alabama Department of Revenue issue writs of garnishment by certified or standard mail if sheriff service is not used.
What This Bill Does
The bill amends Section 40-2-11 to add a mail-based option for garnishments. It keeps the option to have a sheriff serve garnishments, but adds that mail can be used for final assessments or judgments. If mail is used, the sheriff still handles execution and must return the writ to the Department within 60 days.

Who It Affects
Department of Revenue – gains authority to issue garnishment writs by certified or standard mail when sheriff service is not selected.
Taxpayers and other people or businesses with final assessments or judgments from the Department of Revenue – could have garnishments issued by mail rather than by sheriff service.

Key Provisions
Provision 1: Allows the Department of Revenue to issue writs of garnishment by certified or standard mail for final assessments or judgments when sheriff service is not selected.
Provision 2: If mail-based garnishments are used, sheriffs will execute the writs as in circuit court cases and must return the writ to the Department within 60 days of receipt.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Revenue Department