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43-2-530
Section 43-2-530 Authorization to compel settlement. Any executor or administrator may be required
by citation to file his accounts and vouchers and to make a settlement, notwithstanding any
provision in any will or other instrument to the contrary; and, if after service of the citation,
he fails to file his accounts and vouchers for a settlement on the day named in the citation,
the probate court or other court having jurisdiction of the said estate may compel him to
do so by attachment or may proceed to state the account against him from the materials on
file or such other information as may be accessible, charging him with such assets as may
have come to his hands. (Code 1852, §1817; Code 1867, §2153; Code 1876, §2524; Code 1886,
§2155; Code 1896, §223; Code 1907, §2686; Acts 1919, No. 440, p. 566; Code 1923, §5919;
Code 1940, T. 61, §316.)...
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26-3-8
Section 26-3-8 Giving of new bond by conservator upon application for discharge from liability
of surety - Required; effect of failure to give bond. Upon the application in writing of any
surety or sureties upon the bond of a conservator requesting to be discharged from future
liability as such surety or sureties or upon the application in writing of the personal representative
or of an heir or devisee of a deceased surety upon such bond requesting that the estate of
such deceased surety be discharged from future liability by reason of such suretyship, it
shall be the duty of the court to give such conservator notice of such application and to
require him or her, within 15 days after the service of the notice, to make a new bond. Upon
the failure to make such bond, such conservator shall be removed and his or her letters revoked
and upon such removal he or she shall make settlement of his or her conservatorship. Any number
of persons having the right to make application under this...
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6-10-86
Section 6-10-86 Report of appraisers or commissioners - Exceptions; notice of time set for
hearing thereon. When any homestead or other exemption has been allotted or set apart by the
appraisers or by commissioners, the personal representative, surviving spouse, minor child
or children, or other person in interest feeling aggrieved may, within 30 days after the making
of the report, file written exceptions thereto, stating the grounds of such exceptions. Thereupon
the court must fix a day for the hearing of the exceptions, of which 10 days' notice must
be given by personal service, if the adverse parties reside in the state or, if they reside
out of the state, by publication in some newspaper published in the county. If the exceptions
are filed by the surviving spouse and minor child or children, or either, such notice must
be served on the personal representative, but if filed by the personal representative or other
person, the notice must be served on the surviving spouse, if there...
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43-2-550
Section 43-2-550 Final settlement required following death, removal or resignation of executor
or administrator. When an executor or administrator dies, resigns or is removed, or his letters
are revoked, or his authority ceases from any cause, he must within one month after his authority
ceases or, in case of his death, his personal representative must or, in case of his removal
from the state, his sureties must, within six months after the grant of letters, file his
accounts, vouchers and statement of heirs and legatees for and must make final settlement
of the administration of, such executor or administrator, of which settlement notice must
be given in the same manner; and such settlement must be conducted and governed, except as
otherwise provided in this article, by the same rules and provisions of law as other final
settlements by executors or administrators. (Code 1852, §1876; Code 1867, §§2165, 2232;
Code 1876, §§2537, 2590; Code 1886, §2173; Code 1896, §241; Code 1907,...
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40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
35-11-371
Section 35-11-371 Perfection of lien. (a) For the purposes of this section, the following terms
shall have the following meanings: (1) HEALTH CARE PAYOR. A health care insurer, health maintenance
organization, or health care service plan organized under Article 6, Chapter 20, Title 10A,
authorized to provide health care coverage in the state. (2) SATISFY THE CLAIM. Receipt by
the hospital of either of the following: a. Full payment for services as billed. b. If the
hospital has a contract with the injured person's health care payor, payment together with
all credits, discounts, and contractual adjustments that the patient's bill would be entitled
under the contract, including recoupments, between the hospital and the patient's health care
payor which extinguish the patient's obligation for the services rendered. (b) Unless specifically
contrary to any contractual agreement between the hospital and the injured person's health
care payor or unless contrary to any statute or governmental...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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2-10-35
Section 2-10-35 Dissolution of marketing or marketing and purchasing associations. (a) Any
cooperative marketing corporation or association or mutual cooperative marketing or purchasing
corporation or association organized under the laws of this state, may be dissolved in the
mode and manner following: (1) In any mode or manner now provided by law in this state for
the dissolution of corporations; (2) By proceedings in the circuit court in the county wherein
the corporation or association was organized, under its statutory jurisdiction; or (3) By
complaint in the circuit court in the county wherein the corporation or association was or
may be organized, in the manner provided in subsections (b) and (c) of this section. (b) If
the board of directors or other governing body shall deem it advisable to dissolve such corporation
or association and shall adopt a resolution to that effect at any regular meeting of the board
or other governing body or at any special meeting called for that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-10-35.htm - 4K - Match Info - Similar pages
40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a)
Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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