26-5-2
Section 26-5-2 Partial settlement - When required; filing of account and vouchers by conservator;
appointment of guardian ad litem for ward. If not otherwise directed, the conservator must,
at least once in three years, file in the court of probate an account of his or her guardianship,
accompanied with the vouchers showing his or her receipts and disbursements, which must be
verified by affidavit. Upon the filing of such account and vouchers the court must appoint
a guardian ad litem to represent the ward. (Code 1852, §2022; Code 1867, §2421; Code 1876,
§2771; Code 1886, §2454; Code 1896, §2339; Code 1907, §4429; Code 1923, §8202; Code 1940,
T. 21, §129; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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19-3B-205
Section 19-3B-205 Judicial accountings and settlements. (a) A trustee may file an accounting
of the trustee's administration of a trust in court at any time and seek a partial or final
settlement thereof or, upon petition of an interested party, a court may order a trustee to
render an accounting of the trustee's administration of a trust and require a partial or final
settlement thereof. Notice of such judicial proceeding shall be provided to the trustee and
each beneficiary, or representative thereof pursuant to Article 3, as provided by the applicable
rules of civil procedure. (b) A trust accounting must be a reasonably understandable report
from the date of the last accounting or, if none, from the date upon which the trustee became
accountable, or other such date the court may set, which provides reasonable detail of the
transactions affecting the administration of the trust, and which adequately discloses the
following information: (1) The accounting must identify the trust, the...
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26-5-5
Section 26-5-5 Partial settlement - Rendition and recordation of decree as to vouchers and
account; recordation of account and vouchers. After the examination of the vouchers, and the
audit and statement of the account, the court must render a decree passing the same and declaring
the amount of the charge against the conservator and of the credits allowed, which must be
entered of record. The account and vouchers must be recorded. (Code 1886, §2457; Code 1896,
§2342; Code 1907, §4432; Code 1923, §8205; Code 1940, T. 21, §132; 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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40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July 1 in each
year, the tax collector must make final settlement, under oath, with the Comptroller, of all
matters pertaining to the office of tax collector and pay over to the State Treasurer the
balance which may be found due from him or her for taxes with which he or she is chargeable
under the laws of the state, and at that time the tax collector must also account to the Comptroller
and pay over to the proper governmental authorities and any holder of a tax lien certificate
issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale
of lands and other property which may have been sold for payment of taxes and also account
to the Comptroller for all lands bought by the state. The tax collector must also report under
oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and
collected. For failure of any tax collector to make any of the...
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19-3-41
Section 19-3-41 When settlements compelled; removal of trustee and appointment of successor.
If the trustee shall fail to make settlement, partial or final, as required in this article
he may be compelled to do so, by citation to be issued by the register or clerk on order of
the court, at the instance of any creditor or party interested in the trust, in all respects
as executors and administrators may be compelled to make settlements in the court of probate;
or, upon motion of a majority in value of the creditors, the court must remove such defaulting
trustee and appoint another in his stead, who may be nominated by the creditors, as provided
by this Code, for the nomination of an administrator of an insolvent estate by the creditors
thereof. (Code 1896, §4173; Code 1907, §6075; Code 1923, §10412; Code 1940, T. 58, §29.)...

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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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26-3-14
Section 26-3-14 Reduction of conservator's bond upon partial settlement of estate. Upon the
filing of any partial settlement by the conservator of a minor or an incapacitated person
in the court in which such estate is pending, such conservator may pray for a reduction in
the amount of his or her bond as such conservator. Thereupon, the court must set a day for
the hearing of such partial settlement and must cause notices to be issued to all parties
in interest as is now provided by law for final settlements of such estates and, on the day
set for hearing, the court may fix the amount to which the bond shall be reduced, which shall
be determined as now provided by law for such bonds. (Acts 1939, No. 560, p. 883; Code 1940,
T. 21, §40; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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43-2-93
Section 43-2-93 Reducing amount of bond. Upon the filing of any partial settlement by the executor
under a will, or the administrator of the estate of a deceased person, in the court in which
such estate is pending, such executor or administrator may pray for a reduction in the amount
of his or her bond as a fiduciary, and thereupon the court must set a day for the hearing
of such partial settlement and must cause notices to be issued to all parties in interest
as is now provided by law for final settlements of such estates. And on the day set for hearing
the court may fix the amount to which the bond shall be reduced, which shall be determined
as now provided by law for such bonds. (Acts 1939, No. 560, p. 883; Code 1940, T. 61, §112.)...

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7-4-215
Section 7-4-215 Final payment of item by payor bank; when provisional debits and credits become
final; when certain credits become available for withdrawal. (a) An item is finally paid by
a payor bank when the bank has first done any of the following: (1) Paid the item in cash;
(2) Settled for the item without having a right to revoke the settlement under statute, clearing-house
rule, or agreement; or (3) Made a provisional settlement for the item and failed to revoke
the settlement in the time and manner permitted by statute, clearing-house rule, or agreement.
(b) If provisional settlement for an item does not become final, the item is not finally paid.
(c) If provisional settlement for an item between the presenting and payor banks is made through
a clearing house or by debits or credits in an account between them, then to the extent that
provisional debits or credits for the item are entered in accounts between the presenting
and payor banks or between the presenting and successive...
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