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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
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 fiduciary of the decedent
or donee of the power. (b) Except as provided in subsection (c) of this section, if the property
or interest has devolved to the disclaimant under a nontestamentary instrument or contract,
the disclaimer shall be delivered or filed, as to a present interest, not later than nine
months after the effective date of the nontestamentary instrument or contract and, as to a
future interest, not later than nine months after the event determining...
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7-9A-521
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. ORGANIZATION'S NAME ___ OR 1b. INDIVIDUAL'S SURNAME ___ FIRST PERSONAL NAME ___
ADDITIONAL NAME(S)/INITIAL(S) ___ SUFFIX ___ 1c. MAILING ADDRESS ___ CITY ___ STATE ___ POSTAL
CODE ___ COUNTRY ___ 2. DEBTOR'S NAME: Provide only one Debtor name (2a or 2b) (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 2b, leave all of item 2 blank, check
here [ ] and provide the Individual Debtor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-521.htm - 11K - Match Info - Similar pages
34-13-11
than one surviving grandparent, a majority of the surviving grandparents. Less than a majority
of the surviving grandparents may be vested with the rights and duties of this section if
reasonable efforts have been made to notify all surviving grandparents of the instructions
and a majority of the surviving grandparents are not aware of any opposition to the instructions.
(9) The guardian of the decedent at the time of the death of the decedent, if a guardian had
been appointed. (10) The personal representative of the estate of the decedent. (11)
The person in the classes of the next degree of kinship, in descending order, under the laws
of descent and distribution to inherit the estate of the decedent. If there is more than one
person of the same degree, any person of that degree may exercise the right of disposition.
(12) The public officer, administrator, or employee responsible for arranging the final disposition
of the remains of the decedent if the disposition of the remains...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-13-11.htm - 10K - Match Info - Similar pages
45-49-85
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 INSTRUMENT. A real property instrument
that affects the title to personal property as well as real property. (5) IMPLEMENTATION
DATE. The date the judge of probate shall begin using computerized methods to prepare the
official and permanent index records of the probate office. (6) JUDGE OF PROBATE. The Judge
of Probate of Mobile County, Alabama. (7) JUDGMENT INDEX. A direct and reverse listing in
alphabetical order of judgments, state and federal liens, and releases of judgments or liens
and may contain any other instrument relating to liens as designated by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-85.htm - 7K - Match Info - Similar pages
12-19-90
1.00 (17) Examining and entering decree or other order ..... 3.00 (18) Drafting decree .....
10.00 (19) Each certificate with seal 3.00 (20) Each certificate without seal ..... 3.00 (21)
Filing and docketing each claim ..... 3.00 (22) Filing and recording, including recording
documents filed for record, irrespective of size type, per page ..... 3.00 (23) Filing and
recording all oil, gas, mineral and/or coal leases, per page ..... 3.00 (24) If the instrument
conveys any interest in real or personal property within this state and recites more
than two grantors or grantees, mortgagors or mortgagees, lessors or lessees, transferors or
transferees, assignors or assignees, buyers or sellers, or vendors or vendees, an additional
fee for indexing each name in excess of two entered in the direct index or two entered in
the reverse index ..... 1.00 (25) Copy of an instrument, per page ..... 1.00 (26) Each entry
of an estray, to be paid by taker ..... 3.00 (27) Each record of a mark or brand...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-19-90.htm - 8K - Match Info - Similar pages
40-2A-7
years from the date the return is filed with the department, whichever is later. This subparagraph
shall not apply to any corporation unless dissolution is completed within 18 months of the
date of the written notice. e. If a taxpayer has made the election provided in subsection
(d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result
of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover
of gain on the sale of a personal residence [as provided in subsection (e) of Section
40-18-8] may be entered within three years from the date the taxpayer notified the department
of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8,
as the case may be, or of his or her intention not to replace the property. f. If a taxpayer
has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection
(l) of Section 40-18-8 apply to an acquisition of stock...
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...
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