40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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6-6-394
Section 6-6-394 Notice to defendant. When the defendant resides within the state and the garnishment
is issued on a judgment or in a pending action in which an appearance has not been entered
for the defendant, the officer issuing the garnishment must issue notice thereof to the defendant,
which notice must be served on him at least five days before judgment against the garnishee.
(Code 1896, §2176; Code 1907, §4305; Code 1923, §8056; Code 1940, T. 7, §1000.)...
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6-6-457
Section 6-6-457 Proceedings on failure to appear and answer. If the garnishee fails to appear
and answer, a conditional judgment must be entered against him for the amount of the plaintiff's
claim, as ascertained by his judgment, to be made absolute unless he appears within 30 days
after notice of the conditional judgment issued by the clerk, to be served on him, as other
process, by the sheriff. If he fails to appear within the time required by the notice served
upon him or if two notices are returned "not found" by the sheriff of the county
in which the garnishment was executed, the judgment must be made absolute. (Code 1852, §2545;
Code 1867, §2973; Code 1876, §3298; Code 1886, §2980; Code 1896, §2195; Code 1907, §4324;
Code 1923, §8075; Code 1940, T. 7, §1019.)...
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6-6-452
Section 6-6-452 Payment of defendant's money into court if garnishee admits possession thereof.
If the garnishee admits the possession of money belonging to the defendant, he must pay the
same or so much thereof as may be necessary to satisfy the plaintiff's demand and costs into
court to await the order of the court; and, if he fails to make such payment, he is liable
as if he had admitted an indebtedness for the amount of such money. (Code 1886, §2979; Code
1896, §2194; Code 1907, §4323; Code 1923, §8074; Code 1940, T. 7, §1018.)...
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6-6-456
Section 6-6-456 Judgment and proceedings if possession of effects subject to levy and sale
admitted. If the garnishee admits the possession of effects of the defendant, the subject
of levy and sale under legal process, judgment of condemnation must be entered that such effects
be delivered upon demand after the entry of judgment in favor of the plaintiff in the original
action, or so much thereof as may be necessary to satisfy the judgment, and the sheriff must
make sale thereof. If the garnishee fails to deliver such effects to the sheriff on demand,
he must make return thereof to the clerk, who must thereupon issue an execution against the
garnishee in favor of the plaintiff for the amount of the judgment and costs. If, however,
such failure is without fault or negligence on the part of the garnishee, he may tender to
the plaintiff, his agent, or attorney the value of such effects; and, if such tender is refused,
he may obtain relief by supersedeas. (Code 1852, §§2542-2544; Code...
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6-6-410
Section 6-6-410 Debt or demand on which action pending. A debt or demand which is subject to
garnishment may be reached and subjected though an action may be pending thereon; and if the
action is not pending in the court from which the garnishment issues, the court, on proof
by the garnishee of the pendency of the garnishment, must, on the entry of judgment, stay
execution until notified by the clerk of the court in which the garnishment or attachment
is instituted that final judgment has been entered, in which case he must make the appropriate
order according to whether the judgment is entered for the plaintiff or defendant. (Code 1852,
§2524; Code 1867, §2951; Code 1876, §3276; Code 1886, §2952; Code 1896, §2177; Code 1907,
§4306; Code 1923, §8057; Code 1940, T. 7, §1001.)...
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6-10-7
Section 6-10-7 Wages, salaries, or other compensation of laborers or employees for personal
services. (a) The wages, salaries, or other compensation of laborers or employees, residents
of this state, for personal services, shall be exempt from levy under writs of garnishment
or other process for the collection of debts contracted or judgments entered in tort in an
amount equal to 75 percent of such wages, salaries, or other compensation due or to become
due to such laborers or employees, and the levy as to such percentage of their wages, salaries,
or other compensation shall be void. The court issuing the writ or levy shall show thereon
the amount of the claim of the plaintiff and the court costs in the proceedings. If at any
time during the pendency of the proceedings in the court a judgment is entered for a different
amount, then the court shall notify the garnishee of the correct amount due by the defendant
under the writ or levy. The garnishee shall retain 25 percent of the wages,...
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6-10-37
Section 6-10-37 Contest of exemption claim - Garnishment of money, choses in action or personal
property. When money, choses in action or personal property are garnished and the defendant
claims the same, or any part thereof, as exempt, he shall file his claim thereto in writing,
verified by oath, in the court in which such proceedings are pending, accompanied by a statement
setting forth the personal property, choses in action, and money and the location and value
thereof, as required in the statement to be filed under the provisions of Section 6-10-29.
Such claim the plaintiff, in person or by his agent or attorney, may contest as in cases of
contest after declaration filed, and such contest shall be tried and determined as other contests
of claims of exemptions are tried and determined. If the defendant has notice of the garnishment,
the claim of exemption must be interposed before judgment of condemnation, but if not, such
judgment shall not operate to impair or affect his claim of...
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6-6-391
Section 6-6-391 Affidavit of amount due plaintiff. To obtain such writ of garnishment, the
plaintiff, his agent or attorney must make, before an officer authorized to administer oaths,
and file, with the clerk of the court in which the action is pending or the judgment was entered,
an affidavit stating the amount due from the defendant to the plaintiff, or his assignee,
that process of garnishment is believed to be necessary to obtain satisfaction thereof and
that the person to be summoned as garnishee is believed to be chargeable as garnishee in the
case. It is not ground of objection that two or more persons having separate interests are
mentioned as garnishees. (Code 1852, §2471; Code 1867, §2892; Code 1876, §3219; Code 1886,
§§2968, 2973; Code 1896, §2173; Code 1907, §4302; Code 1923, §8053; Code 1940, T. 7,
§997.)...
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6-5-284
Section 6-5-284 Instrument lost or destroyed by theft, etc.; evidence of loss, destruction
and contents; execution bond. (a) In an action commenced on a bond, note, bill of exchange,
or other instrument which has been lost or destroyed by theft or otherwise, if affidavit is
made by the plaintiff of such loss or destruction and the contents thereof and that the same
has not been paid or otherwise discharged and accompanies the complaint, it must be received
as presumptive evidence both of the contents and loss or destruction of such instrument, unless
the defendant by answer, verified by affidavit, denies the execution of such bond, note, or
bill or the endorsement, acceptance, or the contents thereof, in which case proof of such
execution, endorsement, acceptance, or contents must be made by the plaintiff; provided, that
this section must not be so construed as to authorize an action for the recovery of bank notes
or bills issued to circulate as money and alleged to be lost or...
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