AG19910107 - Laserfiche WebLink

Home Browse Search

§105-368 CH. 105. TAX.a. TION §105-368 the notice of garnishment, a ~opy of the garnlshee's statement, and a copy of the t~x collector's objections thereto in the appropriate di,dsion of the General Court Of JUstice of the county in which the garaisbee resides or does business, where the issues made shall be tried as in ci~;'il actions. (el If the garnishee has not responded to the notice of garnish- meat as required by subsections (c) and (d), above, within 15 days after service of the notice, the tax collector may file in the appropri- ate division of the General Court of Justice of the county in which the garnishee resides a copy of the notice.of garnishment, accompa- niedby a ~itten statement that the garnishee has not responded thereto and a request for judgment, and the issues shall be tried as in ci~'il actions. (fl The taxpayer may raise any defehses to the attachment or garnishment that he may have in the manner Provided in subsec- tion (d), above, for the garnishee. (gl Tho fee for serving a notice of garnishment shall be the ;ams as thst charged in a civil action. Id'judgment is entered in favor of the taxing unit by default or after hearing, the garnishee shall become liable for the taxes, penalties, and interest due by the tax- payer, plus the fees and costs of the action, but payment shall not be required from amounts which are not to become due to the taxpayer until they actually come due. The garnishee may satisfy the jedg- ment upon paying the amount thereof, and if he fails to do so, execution may issue as provided by law. From any judgment or order entered, either the taxing unit or the garnishee may appeal _as. p.ro_vided by law. If, before or alter judgment, adequate security is tiled for or the payment oftbe taxes, penalties, interest, and cosLs; the ~ collector may release the attachment or garnishment, or execu- tion may be stayed at the request of the tax collector pending ap- peal, but the final judgment shall be paid or enforced as above provided. If judgment is rendered against the taxing Unit, it shall pay the fees and costs of the action. All fees collected by officers shall be disposed of in the same manner as other fees collected by such officers. (h) Tax collecto~ may proceed against the wages, salary~ or other compensation of officmls and employees of this State and its agencies, instrumentalities, and political subdivisions in the man- nor provided in this section. If the taxpayer is an employee of the State~ the notice of attachment shall be served upon him and upon the head or chief fiscal officer of the department, agency, instru- mentality, or institution by which he is employed; If the taxpayer is an employee of a political subdivision of the State (coUnty, munici- pality, etc.), the notice of attachment shall be served upon him and upon the officer charged ~4th making up the pa)Tolls of the politi- cai subdi~'ision by which he is employed. All deductions from the wages or salary of a taxpayer made pursuant to this subsection (h) anaremitted to the tax collector shall, pro tanto, constitute a saris- faction of the salary or wages due the tax-payer. (il(l) Any person ~'ho, after written demand therefor, refu~s to give the tax collector or assessor a list of the names and addresses of all of hia employees who may be liable for toxes, shall be guilty of a misdemeanor. (2) Any tax collector or assessor who receives, upon his written demand, any list of employees may not release or furnish that llst or any copy thereof, or disclose any name or infor- 699