SB162 Alabama 2022 Session

Summary

Primary Sponsor

Linda Coleman-MadisonSenator

Democrat

Co-Sponsors

William “Bill” M. BeasleyKirk HatcherArthur OrrBobby D. Singleton

Session

Regular Session 2022

Title

Revenue Department, writs of garnishment, authorized to be issued by mail, Sec. 40-2-11am'd.

Summary

SB162 allows the Alabama Department of Revenue to issue writs of garnishment by certified or standard mail to collect taxes.

What This Bill Does

The bill amends Section 40-2-11 to authorize garnishment writs to be issued by certified or standard mail on final tax assessments or judgments. It also allows garnishments to be directed to Alabama sheriffs. When issued by mail, the sheriff must act on them as if they came from a circuit court and report back to the department within 60 days. The act becomes effective immediately after the Governor signs it.

Who It Affects

• Taxpayers in Alabama with final tax assessments or judgments from the Department of Revenue, who may receive garnishment notices by certified or standard mail.
• Alabama sheriffs and Department of Revenue staff involved in tax collection, who will enforce mail-based garnishments and must return results to the department within 60 days.

Key Provisions

• Authorizes writs of garnishment to be issued by certified or standard mail on final assessments or judgments.
• Permits the Department of Revenue to issue garnishments directed to sheriffs of Alabama.
• Requires sheriffs to proceed with mail-issued garnishments as they would with circuit court garnishments and to return the process within 60 days.
• Amends Section 40-2-11 of the Alabama Code and states the act becomes effective immediately after the Governor's approval.

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