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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be
exempt from ad valorem taxation and none other: (1) All bonds of the United States and this
state and all county and municipal bonds issued by counties and municipalities in this state,
all property, real and personal, of the United States and this state and of county and municipal
corporations in this state; all cemeteries, all property, real and personal, used exclusively
for religious worship, for schools or for purposes purely charitable; provided, that property,
real or personal, owned by any educational, religious or charitable institution, society or
corporation let for rent or hire or for use for business purposes shall not be exempt from
taxation, notwithstanding that the income from such property shall be used exclusively for
education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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43-2-506
Section 43-2-506 Settlement by consent without notice. In any case in which an administration
is conducted pursuant to letters testamentary or letters of administration with the will annexed
granted in this state and all legatees and distributees named in the will are of age and proof
is made that all legal charges against the estate have been paid in full, the probate court,
upon verified petition of the personal representative consented to by written instrument properly
executed and acknowledged by all legatees and distributees, may approve a consent settlement
without notice or publication or posting. In any case in which an administration is conducted
pursuant to letters testamentary or letters of administration granted in this state and such
administration in this state is ancillary to a primary administration in another state, and
proof is made that all legal charges against the estate in this state have been paid in full
and the balance of the assets of the estate in this state...
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43-2-835
Section 43-2-835 Duty of personal representative; inventory and appraisement. (a) Within two
months after appointment, a personal representative, who is not a special administrator or
a successor to another representative who has previously discharged this duty, shall file
an inventory of property owned by the decedent at the time of death, listing it with reasonable
detail, and indicating as to each listed item, its fair market value as of the date of the
decedent's death, and the type and amount of any encumbrance that may exist with reference
to any item. (b) The personal representative shall send a copy of the inventory to interested
persons who request it. If the testator, by express provision in the will to that effect,
exempts the personal representative from filing an inventory, the personal representative
shall not be required to file the initial inventory, or any supplement thereto, with the court,
unless in the opinion of the court, the estate is likely to be wasted, to the...
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22-8B-5
Section 22-8B-5 Liability for damages; wrongful death action; suspension or revocation of license.
(a) Any person, physician, or health care provider who deliberately violates this chapter
by aiding in dying shall be liable for damages. (b) If any person deliberately aids in dying
in violation of this chapter that results in death, the personal representative or administrator
of the estate of the decedent may bring an appropriate action for wrongful death. (c) Any
physician or other health care provider who deliberately aids in dying in violation of this
chapter shall be considered to have engaged in unprofessional conduct for which his or her
license to provide health care services in the state shall be suspended or revoked by the
appropriate licensing board. (Act 2017-231, §5.)...
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40-1-4
Section 40-1-4 Lien for taxes - Preferred claim. When a taxpayer makes a general assignment
of his property for the payment of his debts or is declared a bankrupt, or when dead and his
estate is or becomes insolvent, any unpaid taxes assessed against him or against his estate
shall be a preferred claim and shall be paid by the assignee, trustee, or personal representative
out of the first money received by him belonging to the trust or estate. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §885.)...
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40-11-3
Section 40-11-3 Taxation of federal property where immunity waived, etc. The property of the
United States, its agencies, instrumentalities, or corporations organized under the laws of
Congress, including any buildings which have or may hereafter be erected on the land of another
and for which reason may be considered by the laws of the state to be personal property for
taxation purposes, the immunity from taxation of which said property has been or may hereafter
be waived by the laws of Congress and which said property has been or may hereafter be made
subject to state, county, municipal, or local taxation by the laws of Congress, shall be assessed
for taxation by the state, county, municipality, or local taxing unit and the taxes collected
thereon to the same extent according to its value as other like or similar property is assessed
for taxation by the state, county, municipality, or local taxing unit. (Acts 1945, No. 485,
p. 722.)...
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43-8-297
Section 43-8-297 Uniformity of application and construction. This article shall be applied
and construed to effectuate its general purpose to make uniform the law with respect to the
subject of this article among states enacting it. It is the intent of the legislature of the
state of Alabama by this article to clarify the laws of this state with respect to the subject
matter hereof in order to ensure the ability of persons to disclaim interests in property
without the imposition of federal and state estate, inheritance, gift and transfer taxes.
This article is to be interpreted and construed in accordance with, and in furtherance of,
that intent. (Acts 1981, No. 81-156, §8; Code 1975, §35-17-8.)...
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6-10-101
Section 6-10-101 Proceedings to set apart exemptions when administration not granted on decedent's
estate within 60 days after death - Vesting of title to real property in surviving spouse
and minors and right to possession thereof. If no exceptions are filed and sustained to such
report of the commissioners setting apart the homestead exemption, the title to the real property
so set aside shall vest in the surviving spouse and minors, share and share alike, but only
during the life of the surviving spouse and minority of the children. If all the real property
left by the decedent in this state does not exceed in area and value the homestead allowed
by law as exempt, title to all such real property shall vest absolutely in the surviving spouse,
the children (minors and adults) and the descendants of deceased children, or, if there is
no surviving spouse, in the children and the descendants of deceased children, or, if there
are no children or descendants of deceased children, in the...
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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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40-12-220
Section 40-12-220 Definitions. For purposes of this article, the following terms shall have
the respective meanings ascribed by this section: (1) BUSINESS. All activities engaged in,
or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage,
either direct or indirect to such person. (2) COMMISSIONER. The Commissioner of Revenue of
the state. (3) DEPARTMENT. The Department of Revenue of the state. (4) GROSS PROCEEDS. The
value proceeding or accruing from the leasing or rental of tangible personal property, including
any license or privilege taxes passed on to a lessee by a lessor, without any deduction on
account of the cost of the property so leased or rented, the cost of materials used, labor
or service cost, interest paid, or any other expense whatsoever, and without any deductions
on account of loss, and shall also include on the part of any person claiming exemption under
subdivision (4) of Section 40-12-223 an amount equal to the amount of...
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