Revenue Department, writs of garnishment, authorized to be issued by mail, Sec. 40-2-11am'd.
The proposed legislation, if enacted, will directly impact the procedures surrounding tax collection and garnishment in Alabama. By granting the Department of Revenue the option to utilize mail for issuing writs of garnishment, the bill could enhance efficiency in collecting delinquent taxes. This may reduce the backlog of cases that require sheriff processing while also providing a more accessible avenue for the Department to enforce tax compliance.
House Bill 181, introduced by Representative Scott, seeks to amend Section 40-2-11 of the Code of Alabama. The bill aims to allow the Alabama Department of Revenue to issue writs of garnishment via certified or standard mail, in addition to the existing method of service by a sheriff. This change is intended to streamline the process of enforcing tax collection, allowing for faster and potentially less costly methods of issuing these legal documents.
While the bill does not appear to have faced significant opposition as evidenced by the unanimous vote in favor (101 yeas, 0 nays) during the legislative session, there are considerations regarding the implications of using mail for such legal processes. Some may argue that methods involving personal delivery may serve to ensure greater compliance and awareness for debtors. However, supporters argue that expanding the issuance options will likely mitigate delays and streamline enforcement efforts, thereby improving the overall tax collection system.