40-15-13
Section 40-15-13 Lien of state; affidavit by personal representative of estate. (a)
The State of Alabama shall have a lien for all taxes and interest thereon which are or may
become due hereunder on all property which a decedent dies seized or possessed of subject
to taxes under this chapter, in whatever form of investment it may happen to be, and all property
acquired in substitution therefor. (b) The personal representative of an estate may execute
and record in the county of last domicile of the decedent and wherever the decedent's probate
estate is pending, an affidavit certifying that the estate is not taxable or alternatively,
an affidavit certifying that the estate is taxable and that the proper copy of the federal
estate tax return has or will be filed with the department within the proper time limits as
provided by law. The affidavit shall begin by stating that it is being filed in accordance
with this section. The content of the affidavit shall include, but not be limited to,...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-13.htm - 1K - Match Info - Similar pages

43-8-292
Section 43-8-292 Filing and delivery of disclaimer. (a) Except as provided in subsection
(c) of this section, if the property or interest has devolved to the disclaimant under
a testamentary instrument or by the laws of intestacy, the disclaimer shall be filed, as to
a present interest, not later than nine months after the death of the deceased owner or deceased
donee of a power of appointment and, if of a future interest, not later than nine months after
the event determining that the taker of the property or interest has become finally ascertained
and his interest is indefeasibly vested. The disclaimer shall be filed in the probate court
of the county in which proceedings for the administration of the estate of the deceased owner
or deceased donee of the power have been commenced or, if they have not been commenced, in
which they could be commenced. A copy of the disclaimer shall be delivered in person or mailed
by registered or certified mail to any personal representative or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-8-292.htm - 3K - Match Info - Similar pages

7-9A-521
Section 7-9A-521 Uniform form of written financing statement and amendment. (a) Initial
financing statement form. A filing office that accepts written records may not refuse to accept
a written initial financing statement in the following form and format except for a reason
set forth in Section 7-9A-516(b): UCC FINANCING STATEMENT FOLLOW INSTRUCTIONS A. NAME
& PHONE OF CONTACT AT FILER (optional) ___ B. E-MAIL CONTACT AT FILER (optional) ___ C.
SEND ACKNOWLEDGMENT TO: (Name and Address) ___ THE ABOVE SPACE IS FOR FILING OFFICE USE ONLY
1. DEBTOR'S NAME: Provide only one Debtor name (1a or 1b) (use exact, full name; do not omit,
modify, or abbreviate any part of the Debtor's name); if any part of the Individual Debtor's
name will not fit in line 1b, leave all of item 1 blank, check here [ ] and provide the Individual
Debtor information in item 10 of the Financing Statement Addendum (Form UCC1Ad) 1a....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-521.htm - 11K - Match Info - Similar pages

34-13-11
Section 34-13-11 Authorizing agent; right of disposition. (a) A person, who is at least
18 years of age and of sound mind, may enter into a contract to act as authorizing agent and
direct the location, manner, and conditions of disposition of remains and arrange for funeral
goods and services to be provided upon death. Except as otherwise provided in subsection (b),
the right to control the disposition of the remains of a deceased person as an authorizing
agent, including the location, manner, and conditions of disposition and arrangements for
funeral goods and services to be provided, shall vest in the following persons in the priority
listed and the order named, provided the person is at least 18 years of age and of sound mind:
(1) The person designated by the decedent as authorized to direct disposition pursuant to
Public Law No. 109-163, Section 564, as listed on the decedent's United States Department
of Defense Record of Emergency Data, DD Form 93, or its successor form, if the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-13-11.htm - 10K - Match Info - Similar pages

45-49-85
Section 45-49-85 Indexing system. (a) The following words, phrases, and terms including
the plural of any thereof, whenever used in this section, shall have the following
respective meanings: (1) CODE. The Code of Alabama, 1975, as amended. (2) COMPUTERIZED METHODS
OF INDEXING. The use of computer hardware and software to alphabetize, store, assemble, transmit
electronically, and generally prepare index information and shall include, but shall not be
limited to, the following: a. Display terminals used to enter, transmit, and retrieve index
information for specified periods. b. Computer speed printers used to prepare hard copy index
books. c. Storage of index information using disks, magnetic tape, cartridges, chips, or any
other method approved by the judge of probate. d. Computer processors to sort and alphabetize
index information. e. Any other computer techniques or equipment necessary for preparing the
various indexes. (3) COUNTY. Mobile County, Alabama. (4) GENERAL PROPERTY...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-85.htm - 7K - Match Info - Similar pages

12-19-90
Section 12-19-90 Judge of probate - Schedule of fees. (a) The following fees for service
provided by the probate offices shall be charged and paid into the county treasury or to the
judge of probate as may be authorized or required by law: (1) Probate of will of not more
than five pages, whether contested or not, with three certified copies of letters and including
final settlement when not more than 10 pages. An additional charge of $3.00 per page for wills
over five pages in length and for final settlements in excess of 10 pages in length shall
be made ..... $45.00 (2) Grant of letters of administration with three certified copies of
letters of administration and including final settlement when not more than 10 pages (when
over 10 pages an additional charge of $3.00 per page) ..... 45.00 (3) Grant of letters of
guardianship or conservatorship, three certified copies ..... 20.00 (4) Partial or final settlement
of guardianship or conservatorship ..... 15.00 (5) Each additional...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-19-90.htm - 8K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages

43-2-350
Section 43-2-350 Time and manner of filing claims - Generally. (a) All claims against
the estate of a decedent, held by the personal representative of the decedent or by an assignee
or transferee of the personal representative, or in which the personal representative has
an interest, whether due or to become due, must be presented within six months after the grant
of letters, or within five months from the date of the first publication of notice, whichever
is the later to occur, provided however, that any creditor entitled to actual notice as prescribed
in section 43-2-61 must be allowed thirty days after notice within which to present
the claim, by filing the claims, or statement thereof, verified by affidavit, in the office
of the judge of probate, in all respects as provided by section 43-2-352. All claims
not so presented and filed are forever barred, and the payment or allowance thereof is prohibited.
But this subsection shall not apply to claims of personal representatives to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-350.htm - 2K - Match Info - Similar pages

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

40-15-18
Section 40-15-18 State and federal estate taxes to be paid out of estate property. Unless
the decedent directs otherwise in his or her will, all estate taxes, whether state or federal,
payable by reason of the death of the decedent, shall be paid by the executor or other personal
representative out of the estate property and shall be a charge against the residue thereof,
and the executor or other personal representative shall be under no duty to recover from anyone
for the benefit of the estate the pro rata portion of the estate tax attributable to inclusion
in the gross estate of any property, including proceeds of policies of insurance upon the
life of the decedent receivable by a beneficiary other than the executor or other personal
representative, which does not pass to the executor or other personal representative as a
part of the estate. This section shall apply to the estate of any decedents who shall
die on or after July 26, 1951, and before January 1, 2008, and to the estate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-18.htm - 1K - Match Info - Similar pages