40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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26-2A-138
Section 26-2A-138 Who may be appointed conservator; priorities. (a) The court may appoint an
individual or a corporation with general power to serve as trustee or conservator of the estate
of a protected person. The following are entitled to consideration for appointment in the
order listed: (1) A conservator, guardian of property, or other like fiduciary appointed or
recognized by an appropriate court of any other jurisdiction in which the protected person
resides; (2) An individual or corporation nominated by the protected person who is 14 or more
years of age and of sufficient mental capacity to make an intelligent choice; (3) An attorney-in-fact
under a valid durable power of attorney previously executed by the protected person and giving
the attorney-in-fact reasonably broad powers over the property of the protected person; (4)
The spouse of the protected person, or a person nominated by the will of a deceased spouse
to whom the protected person was married at the decedent's death...
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26-2A-142
Section 26-2A-142 Compensation; reimbursement; court costs. (a) If not otherwise reasonably
compensated for services rendered, any court representative, attorney, physician, conservator,
or special conservator appointed in a protective proceeding and any attorney whose services
resulted in a protective order or in an order that was beneficial to a protected person's
estate is entitled to reasonable compensation from the estate. The conservator shall be allowed
from the estate of the protective person all reasonable premiums paid on his or her bond and
reimbursement of any court costs paid. (b) If not otherwise reasonably compensated for services
rendered, any court representative, attorney, physician appointed in a guardianship, and any
attorney whose services resulted in a guardianship order or in an order that was beneficial
to a ward is entitled to reasonable compensation from the estate. The guardian may be reimbursed
from the estate of the ward for any court costs paid. (c) Except...
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26-2A-153
Section 26-2A-153 Distributive duties and powers of conservator. (a) A conservator may expend
or distribute income or principal of the estate without court authorization or confirmation
for the health, support, education, or maintenance of the protected person and dependents
in accordance with the following principles: (1) The conservator shall consider recommendations
relating to the appropriate standard of support, education, and benefit for the protected
person or dependents made by a parent or guardian, if any. The conservator may not be surcharged
for sums paid to persons or organizations furnishing support, education, or maintenance to
the protected person or a dependent pursuant to the recommendations of a parent or guardian
of the protected person unless the conservator knows that the parent or guardian derives personal
financial benefit therefrom, including relief from any personal duty of support, or the recommendations
are clearly not in the best interest of the protected...
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26-2A-145
Section 26-2A-145 Conservator's standard of care and performance. A conservator, in relation
to powers conferred by this division, or implicit in the title acquired by virtue of the proceeding,
shall observe the standards in dealing with the estate of the protected person that would
be observed by a prudent person dealing with the property of another, and if the conservator
has special skills or is appointed conservator on the basis of representations of special
skills or expertise, the conservator is under a duty to use those skills. (Acts 1987, No.
87-590, p. 975, §2-316.)...
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26-2B-302
Section 26-2B-302 Accepting guardianship or conservatorship transferred from another state.
(a) To confirm transfer of a guardianship or conservatorship transferred to this state under
provisions similar to Section 26-2B-301, the guardian or conservator must petition the court
in this state to accept the guardianship or conservatorship. The petition must include the
following: (1) a certified copy of the other state's provisional order of transfer; (2) an
inventory of the protected person's estate as of the date of the petition including certified
records of all bank accounts in the protected person's estate as of the date of the petition;
(3) proof of the conservator's bond; and (4) any final accounting of the protected person's
estate which has been submitted in the prior jurisdiction. If no such accounting was required
by the transferring court, the petitioner must prepare and submit an accounting prior to acceptance.
(b) Notice of a petition under subsection (a) must be given to...
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26-2B-402
Section 26-2B-402 Recording of protective orders. If a conservator has been appointed in another
state and a petition for a protective order is not pending in this state, the conservator
appointed in the other state, after giving notice to the appointing court of an intent to
record, may record the protective order in this state by recording as a foreign judgment in
a court of this state, in any county in which property belonging to the protected person is
located, certified copies of the order and letters of office and of any bond. (Act 2010-500,
p. 782, §1.)...
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26-2B-204
Section 26-2B-204 Special jurisdiction. (a) A court of this state lacking jurisdiction under
Section 26-2B-203 has special jurisdiction to do any of the following: (1) appoint a guardian
in an emergency for a term not exceeding 90 days for a respondent who is physically present
in this state; (2) issue a protective order with respect to real or tangible personal property
located in this state; (3) appoint a guardian or conservator for an incapacitated or protected
person for whom a provisional order to transfer the proceeding from another state has been
issued under procedures similar to Section 26-2B-301. (b) If a petition for the appointment
of a guardian in an emergency is brought in this state and this state was not the respondent's
home state on the date the petition was filed, the court shall dismiss the proceeding at the
request of the court of the home state, if any, whether dismissal is requested before or after
the emergency appointment. (c) The court may entertain successive...
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26-2A-131
Section 26-2A-131 Protective proceedings; jurisdiction of business affairs of protected persons.
Subject to Section 26-2A-31, after the service of notice in a proceeding seeking the appointment
of a conservator or other protective order and until termination of the proceeding, the court
in which the petition is filed has: (1) Exclusive jurisdiction to determine the need for a
conservator or other protective order until the proceedings are terminated; and (2) Exclusive
jurisdiction to determine how the estate of the protected person which is subject to the laws
of this state must be managed, expended, or distributed to or for the use of the protected
person, the protected person's dependents, or other claimants. (Acts 1987, No. 87-590, p.
975, §2-302; Act 2010-500, p. 782, §2.)...
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26-2A-135
Section 26-2A-135 Procedure concerning hearing and order on original petition. (a) Upon receipt
of a petition for appointment of a conservator or other protective order because of minority,
the court shall set a date for hearing. If the court determines at any time in the proceeding
that the interests of the minor are or may be inadequately represented, it may appoint an
attorney to represent the minor, giving consideration to the choice of the minor if 14 or
more years of age. An attorney appointed by the court to represent a minor may be granted
the powers and duties of a guardian ad litem. (b) Upon receipt of a petition for appointment
of a conservator or other protective order for reasons other than minority, the court shall
set a date for hearing. Unless the person to be protected has chosen counsel, the court shall
appoint an attorney to represent the person who may be granted the powers and duties of a
guardian ad litem. If the alleged disability is mental illness, mental...
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