26-5-36
Section 26-5-36 Statement of account by court upon failure of conservator or personal representative
to file accounts and vouchers after notice. If a conservator, after notice, fails to file
his or her accounts and vouchers for a final or partial settlement or if the personal representative
of a conservator, after notice, fails to file the accounts and vouchers of his or her testator
or intestate for final settlement, the court of probate has authority to state an account
against the conservator or against his or her personal representative from the materials on
file or of record in the court and from such evidence as may be adduced, charging such conservator
with all wherewith he or she is by law chargeable and crediting him or her with all wherewith
by law he or she ought to be credited. (Code 1886, §2473; Code 1896, §2358; Code 1907, §4448;
Code 1923, §8221; Code 1940, T. 21, §151; Acts 1987, No. 87-590, p. 975, §2-333(b).)...

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26-5-39
Section 26-5-39 Proceedings upon failure of conservator or personal representative to appear
and file accounts and vouchers on appointed day. If such conservator or personal representative
fails to appear and file his or her accounts and vouchers for settlement, any person having
an interest may appear and contest such account and the court must hear and determine such
contest and, whether such contest be made or not, must render a decree on such account which
has the force and effect of a decree rendered on a voluntary settlement by such conservator
or personal representative. (Code 1886, §2476; Code 1896, §2361; Code 1907, §4451; Code
1923, §8224; Code 1940, T. 21, §154; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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26-5-8
Section 26-5-8 Final settlement generally - Filing of account and vouchers by conservator;
appointment of guardian ad litem for ward. The conservator, or his or her personal representative,
must file in the court of probate a full account of the conservatorship, accompanied by the
vouchers and verified by affidavit. Upon the filing of such account and vouchers, the court
must appoint a guardian ad litem to represent the ward if he or she be a minor or otherwise
incapacitated. (Code 1886, §2460; Code 1896, §2345; Code 1907, §4435; Code 1923, §8208;
Code 1940, T. 21, §135; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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43-2-556
Section 43-2-556 Issuance of citation; notice; when court required to examine, audit or restate
account. After stating such account, the court must issue citation to such executor or administrator
or, if dead, to his personal representative or, in case of his removal from the state, to
his sureties to appear on a day therein named and to file his account and vouchers for settlement,
or that the account so stated will be passed, which must be served on him, or, if dead, on
his personal representative or, in case of his removal from the state, his sureties at least
10 days before the day named therein; and must also give notice of such settlement by publication,
as in case of final settlements voluntarily made by executors or administrators; and if, on
the day named, such executor or administrator or, if dead, his personal representative or,
in case of his removal from the state, his sureties fail to appear and file his accounts and
vouchers for settlement, as required by law, the court...
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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
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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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26-5-38
Section 26-5-38 Proceedings upon appearance; filing of accounts and vouchers, etc., by conservator
or personal representative on appointed day. If, on or before the day so appointed, the conservator,
or the personal representative of the conservator, if the account is stated against such representative,
appears and files his or her accounts and vouchers for settlement and pays such costs as have
accrued under the proceedings, the court must set aside such proceedings and proceed to settlement
in the manner prescribed by law on the accounts and vouchers so filed. (Code 1886, §2475;
Code 1896, §2360; Code 1907, §4450; Code 1923, §8223; Code 1940, T. 21, §153; Acts 1987,
No. 87-590, p. 975, §2-333(b).)...
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43-2-531
Section 43-2-531 Issuance of citation; notice; when court required to examine, audit or restate
account. After stating such account, the court must issue a citation to such executor or administrator
to appear on a day therein named and file his accounts and vouchers for settlement or that
the account so stated will be passed, which must be served on him at least 10 days before
the day named therein; and must also give notice of such settlement by publication, as in
case of settlements voluntarily made by executors and administrators; and, if on the day named
such executor or administrator fails to appear and file his accounts and vouchers for settlement,
as required by law, the court must proceed to examine the account so stated and audit and,
if necessary, restate the same. (Code 1852, §§1818, 1819; Code 1867, §§2154, 2155; Code
1876, §§2525, 2526; Code 1886, §2156; Code 1896, §224; Code 1907, §2687; Code 1923, §5920;
Code 1940, T. 61, §317.)...
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26-5-10
Section 26-5-10 Final settlement generally - Examination of vouchers and auditing and stating
of account; taxing of costs for contest or examination where voucher or items rejected. On
the day appointed or on any other day to which the settlement may be continued, the court
must proceed to examine the vouchers and to audit and state the account, requiring evidence
in support of all such vouchers or items of the account as may be contested or as may not
on examination appear to the court to be just and proper, such evidence to be taken by affidavit
or in any other legal mode. If any voucher or item be rejected, all costs accruing on the
contest or examination thereof must be taxed against the conservator or his or her personal
representative and not against the ward or his or her estate. (Code 1886, §2462; Code 1896,
§2347; Code 1907, §4437; Code 1923, §8210; Code 1940, T. 21, §137; Acts 1987, No. 87-590,
p. 975, §2-333(b).)...
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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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