Code of Alabama

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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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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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22-18-50
Section 22-18-50 Enactment and text of Emergency Medical Services Personnel Licensure Interstate
Compact. The Emergency Medical Services Personnel Licensure Interstate Compact is hereby enacted
into law and entered into with all other jurisdictions legally joining therein in form substantially
as follows: SECTION 1. PURPOSE In order to protect the public through verification of competency
and ensure accountability for patient care related activities all states license emergency
medical services (EMS) personnel, such as emergency medical technicians (EMTs), advanced EMTs
and paramedics. This Compact is intended to facilitate the day to day movement of EMS personnel
across state boundaries in the performance of their EMS duties as assigned by an appropriate
authority and authorize state EMS offices to afford immediate legal recognition to EMS personnel
licensed in a member state. This Compact recognizes that states have a vested interest in
protecting the public's health and safety...
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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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26-5-35
Section 26-5-35 Proceedings upon failure of conservator to obey process to appear and file
accounts and vouchers. If a conservator fails to obey any process requiring him or her to
appear and file his or her accounts and vouchers for a final or partial settlement, the court
of probate may, by attachment, compel his or her appearance and may, if on appearance he or
she refuses to file such accounts and vouchers or to show good cause for his or her omission,
imprison him or her for a period not exceeding six months. (Code 1886, §2472; Code 1896,
§2357; Code 1907, §4447; Code 1923, §8220; Code 1940, T. 21, §150; Acts 1987, No. 87-590,
p. 975, §2-333(b).)...
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43-2-558
Section 43-2-558 Setting aside decree. If, however, such executor or administrator or, if dead,
his personal representative or, in event of his removal from the state, his sureties appear
and file his accounts and vouchers for settlement and pay such costs as have accrued upon
the proceedings had under sections 43-2-555 through 43-2-557, the court may set aside such
decree and proceed as if none had been rendered. (Code 1886, §2181; Code 1896, §249; Code
1907, §2700; Acts 1923, No. 492, p. 655; Code 1923, §5933; Code 1940, T. 61, §328.)...

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26-5-33
Section 26-5-33 Final settlement generally - Authorization and procedure generally for compulsion
of settlement by conservator. On the termination of a conservatorship by the arrival of the
ward at full age by termination of the ward's incapacity or on the expiration of his or her
authority otherwise, the court of probate may issue process requiring the conservator to appear
at any time within 10 days after the service thereof, on a day named therein, and file his
or her accounts and vouchers for a final settlement. If the conservator resides without the
state, the court of probate may appoint a day for him or her to appear and file his or her
accounts and vouchers for a final settlement. (Code 1886, §2470; Code 1896, §2355; Code
1907, §4445; Code 1923, §8218; Code 1940, T. 21, §148; 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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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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22-35-5
Section 22-35-5 Fee; withdrawals; disposition of funds; liability for clean-up costs; audit.
(a) Every owner of an underground or aboveground storage tank as defined in this chapter shall
pay an Underground and Aboveground Storage Tank Trust Fund fee as established by the provisions
of this chapter to be paid to the department. During the first year next following October
1, 1988, the amount of the annual Underground and Aboveground Storage Tank Trust Fund fee
shall be one hundred dollars ($100). Thereafter, the commission, upon recommendation of the
management board, shall set such an amount not to exceed one hundred fifty dollars ($150)
per year per regulated tank. Should the fund become depleted due to claims being greater than
amounts provided by tank fees, the commission shall be empowered to make special assessments
of tank fees to protect the financial integrity of the fund. Provided the total tank fees
and special assessments for any fiscal year do not exceed one hundred fifty...
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