|
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-532.htm - 1K - Match Info - Similar pages
43-2-557
Section 43-2-557 Proceedings on final settlement of account. On the day appointed for
auditing such account, any person may attend on the part of such executor or administrator
or, if dead, of his personal representative or, in case of his removal from the state, his
sureties 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 or, if dead, his personal representative or,
in case of his removal from the state, his sureties must be charged therewith. On such settlements,
decrees must be rendered as upon like settlements voluntarily made. (Code 1852,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-557.htm - 1K - Match Info - Similar pages
43-2-512
Section 43-2-512 Contest of account - Showing of failure to discharge trust, etc. Upon
final settlement, any person contesting may also show that the executor or administrator has
failed to charge himself with or to account for all the assets of the decedent received by
him, or that he has failed to collect the same, or any portion thereof, or that by any abuse
of, or failure to discharge his trust, such assets or any portion thereof have been depreciated,
injured or destroyed. (Code 1852, §1824; Code 1867, §2160; Code 1876, §2532; Code 1886,
§2150; Code 1896, §218; Code 1907, §2679; Code 1923, §5912; Code 1940, T. 61, §308.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-512.htm - 975 bytes - 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
43-2-555
Section 43-2-555 Stating account or compelling settlement by attachment. If such outgoing
executor or administrator or, if dead, his personal representative or, in case of his removal
from the state, his sureties fail to make settlement within the time required by this division,
the court may, of its own motion or on the application of any party in interest, compel him
or his sureties to do so by attachment, or may state the account against him or his sureties
from the materials on file or such other information as may be accessible to the court, charging
him or his personal representative or his sureties with such assets as may have come into
the hands of such executor or administrator. (Code 1852, §1881; Code 1867, §2234; Code 1876,
§2592; Code 1886, §2178; Code 1896, §246; Code 1907, §2697; Acts 1923, No. 492, p. 655;
Code 1923, §5930; Code 1940, T. 61, §325.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-555.htm - 1K - Match Info - Similar pages
43-2-510
Section 43-2-510 Credit for expenses of minor distributees. (a) When the estate of a
decedent is solvent, the executor or administrator, out of the assets in his hands, may defray
the necessary and reasonable expenses of maintaining and educating minors who are entitled
to distribution therein, and who have no legal guardian; and, upon any partial or final settlement
by him, the probate court must allow him credit for such expenses. To the extent the expenses
are not within the family allowance, the expenses shall be charged against the shares of such
minors and deducted therefrom on any distribution of the estate. (b) An executor or administrator
defraying such expenses must file with his account for a settlement a separate account of
the amounts paid therefor on account of each of such minors accompanied by proper vouchers,
showing the amounts and for what expended. (Code 1876, §§2644, 2645; Code 1886, §§2159,
2160; Code 1896, §§227, 288; Code 1907, §§2676, 2677; Code 1923,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-510.htm - 1K - Match Info - Similar pages
43-2-338
Section 43-2-338 Annual settlements. (a) The executor or administrator must make annual
settlements of such estates, as required in other cases, and in such settlements he must show
how such estate has been managed, crops made, expenses incurred and the disposition of all
moneys received; and he must also show the amounts appropriated and expended for each and
every person entitled to any distribution from such estate. (b) The accounts and vouchers,
evidence and statement of the heirs and legatees must be filed, notice given and contest made,
in the same manner as on annual settlements in other cases. (c) Such settlement may be compelled
by attachment, or the probate court may proceed in the same manner as in other cases, when
an executor or administrator, being cited to make a settlement, fails to do so. (Code 1852,
§§1905-1908; Code 1867, §§2269-2272; Code 1876, §§2609-2612; Code 1886, §§2218-2220;
Code 1896, §§286-288; Code 1907, §§2751-2753; Code 1923, §§5990-5992;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-338.htm - 1K - Match Info - Similar pages
43-2-530
Section 43-2-530 Authorization to compel settlement. Any executor or administrator may
be required by citation to file his accounts and vouchers and to make a settlement, notwithstanding
any provision in any will or other instrument to the contrary; and, if after service of the
citation, he fails to file his accounts and vouchers for a settlement on the day named in
the citation, the probate court or other court having jurisdiction of the said estate may
compel him to do so by attachment or may proceed to state the account against him from the
materials on file or such other information as may be accessible, charging him with such assets
as may have come to his hands. (Code 1852, §1817; Code 1867, §2153; Code 1876, §2524; Code
1886, §2155; Code 1896, §223; Code 1907, §2686; Acts 1919, No. 440, p. 566; Code 1923,
§5919; Code 1940, T. 61, §316.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-530.htm - 1K - Match Info - Similar pages
5-17-8
Section 5-17-8 Reports to Administrator of Alabama Credit Union Administration; powers
of administrator. (a) Credit unions shall report to the Administrator of the Alabama Credit
Union Administration at least annually on or before January 31 in such manner and form as
required by the administrator for that purpose. Additional reports may be required. Credit
unions shall be examined at least every 18 months by employees of the administration or by
other persons designated by the administrator. For failure to file reports when due, unless
excused for cause by the administrator, the credit union shall pay to the State Treasurer
five dollars ($5) for each day of its delinquency. (b) If the administrator determines that
the credit union is violating this chapter, or is insolvent, the administrator may suspend
operations of the credit union by issuing an order requiring that the credit union cease operations
pending a hearing on the revocation of the certificate of approval, or the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-17-8.htm - 13K - Match Info - Similar pages
40-18-1
Section 40-18-1 Definitions. For the purpose of this chapter, the following terms shall
have the respective meanings ascribed by this section: (1) ADVANCED FOSSIL-BASED GENERATION.
The production of electricity from fossil-based generation with the use of technology or efficiency
improvements to control or reduce carbon emissions, including but not limited to, technologies
described in 26 U.S.C. § 48A(f), as such provision existed on December 31, 2007. (2) ALTERNATIVE
ENERGY RESOURCES. Coal gasification or liquefaction, nuclear, and advanced fossil-based generation.
(3) BIOMASS. Animals and plants, and the waste, by-products, or derivatives of either, including,
but not limited to, the materials described in 26 U.S.C. §§ 45(c)(2), 45(c)(3), 45K(c)(3),
or 48B(c)(4). (4) BUSINESS TRUST. Any entity which is a business trust for federal income
tax purposes. (5) CAPTIVE REIT. Any REIT whose shares or certificates of beneficial interest
are not regularly traded on an established...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-1.htm - 11K - Match Info - Similar pages
|