43-2-131
Section 43-2-131 Limitation on actions against executor or administrator. No civil action must
be commenced against an executor or administrator, as such, until six months after the grant
of letters testamentary or of administration, unless the executor or administrator has given
notice of the disallowance of the claim. (Code 1852, §1917; Code 1867, §2276; Code 1876,
§2614; Code 1886, §2263; Code 1896, §331; Code 1907, §2803; Code 1923, §6042; Acts 1931,
No. 725, p. 841; Code 1940, T. 61, §119.)...
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43-2-252
Section 43-2-252 Execution on money decree or judgment. When such decree or judgment is for
the recovery of money and the estate has no executor or administrator, execution shall issue
thereon in favor of the administrator ad litem for the use of the estate, and the money, when
collected, shall be paid by the officer to the judge of the probate court, or to the clerk
or register of the circuit or other court having jurisdiction, from which the execution issued.
The party against whom such decree or judgment is rendered may pay the same to such judge,
clerk or register, before the issue of execution, whose receipt to him therefor shall be a
full discharge of such decree or judgment. (Code 1876, §2626; Code 1886, §2285; Code 1896,
§354; Code 1907, §2820; Code 1923, §6059; Code 1940, T. 61, §167.)...
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43-2-561
Section 43-2-561 Settlement by sureties of deceased executor or administrator - Making representative
of deceased executor or administrator party to settlement. Should an administrator or executor
of such deceased executor or administrator be appointed at any time before final decree, any
party to the proceeding may, on motion, have such executor or administrator of such deceased
executor or administrator made a party to such settlement on 10 days' notice. (Acts 1915,
No. 98, p. 138; Code 1923, §5936; Code 1940, T. 61, §331.)...
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40-17-223
Section 40-17-223 Distribution of tax proceeds derived from lubricating oil. All revenues received
or collected by the Department of Revenue upon the selling, use or consumption, distributing,
storing, or withdrawing from storage in this state of lubricating oil remaining after the
payment of the expense of administration and enforcement of this article are hereby allocated
and appropriated in the following manner: (1) Forty-five percent of the net tax proceeds is
hereby allocated and appropriated for state highway purposes and as the state's share of the
net tax proceeds to be covered into the State Treasury to the credit of the Public Road and
Bridge Fund and disbursed as provided in this article. (2) Fifty-five percent of the net tax
proceeds is hereby allocated and appropriated to be used for highway purposes by the counties
and municipalities to be covered into the State Treasury and disbursed and allocated as hereinafter
provided in this section. a. A portion of the local...
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40-9-7
Section 40-9-7 Personal property held by warehouseman for distribution. (a) Personal property
manufactured, compounded or processed remaining the property of the manufacturer, compounder
or processor, held for him by a licensed public warehouseman for distribution shall be exempted
from ad valorem taxation by the State of Alabama and the counties and municipalities of the
state. (b) A warehouseman holding personal property exempted by this section shall keep records
of the receipt and disposal of all such property which shall be open to inspection during
business hours by any duly constituted official responsible for the administration of any
ad valorem tax law. The license of any warehouseman who fails to keep the records required
by this section may be revoked by the Commissioner of Revenue after due notice and a hearing
if requested by the warehouseman. (c) The Commissioner of Revenue shall issue such rules and
regulations as he deems necessary or appropriate to the administration...
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43-2-502
Section 43-2-502 Filing of account, etc. - Generally. In making settlements of an administration,
the executor or administrator must proceed as follows: He must make out an account between
himself and the estate he represents, charging himself with all the assets of the deceased
which have come into his possession, except the lands, and crediting himself with all the
credits he is by law entitled to; which account, verified by his oath, must be filed with
the judge of probate of the court having jurisdiction. With such account he must also file
written evidence in his possession, on which he relies to sustain the credit side of such
account, which may consist of an affidavit or any other legal evidence, in the discretion
of the executor or administrator. He must, at the same time, file a statement, on oath, of
the names of the heirs and legatees of such estate, specifying particularly which are under
the age of 19 years; and, if any of them are persons of unsound mind, it must be...
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43-2-628
Section 43-2-628 Discharge of executor or administrator from liability. When the estate has
been fully administered and it is shown by the executor or administrator, by the production
of satisfactory vouchers, that he has paid all sums of money due from him and delivered up,
under the order of the court, all the property of the estate to the parties entitled and performed
all the acts lawfully required of him, the court must make a judgment or decree discharging
him from all liability as such executor or administrator. (Code 1923, §5962; Code 1940, T.
61, §362.)...
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43-2-500
Section 43-2-500 When annual or partial settlement required. Every executor or administrator
must make annual settlements of his administration; and he may, when necessary for the interests
of the estate, be required to make a settlement at any time. (Code 1852, §1801; Code 1867,
§2136; Code 1876, §2508; Code 1886; §2133; Code 1896, §201; Code 1907, §2666; Code 1923,
§5899; Code 1940, T. 61, §293.)...
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6-5-90
Section 6-5-90 Right of action against executor or administrator. Any person or his personal
representatives may commence an action against the executor or administrator of any testator
or intestate who in his lifetime has wasted, destroyed, taken, carried away, or converted
to his own use the goods or chattels of any such person or committed any trespass on the real
estate of such person. (Code 1923, §5710; Code 1940, T. 7, §137.)...
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35-6-65
Section 35-6-65 Article applicable to executors or administrators of deceased parties. Should
any of the parties interested in property, real or personal, held by joint owners or tenants
in common, die, the provisions of this article shall fully apply to his executor or administrator.
(Code 1867, §3126; Code 1876, §3520; Code 1886, §3260; Code 1896, §3185; Code 1907, §5229;
Code 1923, §9329; Code 1940, T. 47, §217.)...
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