Code of Alabama

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43-2-507
Section 43-2-507 Auditing of account; proof of credits. On the day appointed or any other day
to which the settlement is continued, the court must proceed to examine and audit the account;
and, on such auditing, the executor or administrator must produce satisfactory proof of the
correctness of each item on the credit side of the account which may be made by the affidavit
or oral examination of witnesses or by any other legal evidence. (Code 1852, §§1808-1810;
Code 1867, §§2143-2145; Code 1876, §§2515-2517; Code 1886, §2141; Code 1896, §209; Code
1907, §2674; Code 1923, §5907; Code 1940, T. 61, §302.)...
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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...
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19-3-37
Section 19-3-37 Examination and auditing of account; judgment. Upon the day so appointed, or
any day to which the hearing may be continued, the register or clerk must proceed to examine
and audit the account; and upon such auditing, the assignor or any creditor or party in interest,
his representative or transferee, may move the register or clerk to charge the trustee with
sums other than those with which he has charged himself, or may object to the allowance of
any item for which he claims credit; and such matters must be heard and the account stated
and passed upon by the register or clerk and distribution made and judgment to creditors as
in insolvent estates administered in the court of probate; and after deducting the costs and
expenses of administration, including five percent commissions to the trustee on the amount
of money with which he is charged, and the allowance of reasonable charges for the preparation
of the deed of assignment, and after the discharge of all liens or...
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8-6-11
Section 8-6-11 Registration of securities - Exempt transactions. (a) Except as hereinafter
in this section expressly provided, Sections 8-6-3 through 8-6-9 shall not apply to any of
the following transactions: (1) Any isolated nonissuer transaction, whether effected through
a dealer or not; (2) Any nonissuer transaction in an outstanding security by a registered
dealer if: a. The issuer has a class of securities subject to registration under Section 12
of the Securities Exchange Act of 1934 and has been subject to the reporting requirements
of Sections 13 or 15(d) of the Securities Exchange Act of 1934 for not less than 180 days
before the transaction; or has filed and maintained with the commission for not less than
180 days before the transaction information, in such form as the commission, by rule, specifies,
substantially comparable to the information which the issuer would be required to file under
Section 12(b) or Section 12(g) of the Securities Exchange Act of 1934, or the...
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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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43-2-531
Section 43-2-531 Issuance of citation; notice; when court required to examine, audit or restate
account. After stating such account, the court must issue a citation to such executor or administrator
to appear on a day therein named and file his accounts and vouchers for settlement or that
the account so stated will be passed, which must be served on him at least 10 days before
the day named therein; and must also give notice of such settlement by publication, as in
case of settlements voluntarily made by executors and administrators; and, if on the day named
such executor or administrator fails to appear and file his accounts and vouchers for settlement,
as required by law, the court must proceed to examine the account so stated and audit and,
if necessary, restate the same. (Code 1852, §§1818, 1819; Code 1867, §§2154, 2155; Code
1876, §§2525, 2526; Code 1886, §2156; Code 1896, §224; Code 1907, §2687; Code 1923, §5920;
Code 1940, T. 61, §317.)...
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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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26-5-4
Section 26-5-4 Partial settlement - Examination of vouchers and auditing and stating of account;
taxing of costs for contest or examination where vouchers 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 by 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 personally. (Code 1886, §2456; Code 1896, §2341;
Code 1907, §4431; Code 1923, §8204; Code 1940, T. 21, §131; Acts 1987, No. 87-590, p. 975,
§2-333(b).)...
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43-2-532
Section 43-2-532 Proceedings on settlement of account. On the day appointed for auditing such
account, any person may attend on the part of such executor or administrator and show that
he is entitled to additional credits; and any person interested may attend and contest any
item of such account or in any previous account, or may show assets not accounted for, or
that such executor or administrator has failed to collect any assets from want of due diligence,
or that, by any abuse of, or failure to discharge his trust, such assets or any portion thereof
have been injured, destroyed or depreciated; and, in case of such proof, the executor or administrator
must be charged therewith; and, upon such settlements, decrees must be rendered as upon settlements
voluntarily made. (Code 1886, §2157; Code 1896, §225; Code 1907, §2688; Code 1923, §5921;
Code 1940, T. 61, §318.)...
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