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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26-5-39
Section 26-5-39 Proceedings upon failure of conservator or personal representative to
appear and file accounts and vouchers on appointed day. If such conservator or personal
representative fails to appear and file his or her accounts and vouchers for settlement, any
person having an interest may appear and contest such account and the court must hear and
determine such contest and, whether such contest be made or not, must render a decree on such
account which has the force and effect of a decree rendered on a voluntary settlement by such
conservator or personal representative. (Code 1886, §2476; Code 1896, §2361; Code
1907, §4451; Code 1923, §8224; Code 1940, T. 21, §154; Acts 1987, No. 87-590, p. 975, §2-333(b).)...

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43-2-558
Section 43-2-558 Setting aside decree. If, however, such executor or administrator or, if dead,
his personal representative or, in event of his removal from the state, his sureties
appear and file his accounts and vouchers for settlement and pay such costs as have accrued
upon the proceedings had under sections 43-2-555 through 43-2-557, the court may set aside
such decree and proceed as if none had been rendered. (Code 1886, §2181; Code 1896, §249;
Code 1907, §2700; Acts 1923, No. 492, p. 655; Code 1923, §5933; Code 1940, T. 61, §328.)...

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43-2-640
Section 43-2-640 Authorization to make distribution - Distribution by executor or administrator.
When the executor or administrator is satisfied that the estate is solvent, he may, after
six months from the date of the grant of letters testamentary or of administration, make distribution
of the whole or any part of the property without obtaining an order of court, or he may so
report it and obtain an order of distribution as to the whole, or any part of the property;
but, in such case, if the distribution or the order is made before a final settlement of such
estate, neither the distribution, the order, nor the proceedings thereon are a defense in
any action brought against such executor or administrator as such. (Code 1852, §1771; Code
1867, §2097; Code 1876, §2474; Code 1886, §2191; Code 1896, §259; Code 1907, §2724; Code
1923, §5963; Code 1940, T. 61, §365; Acts 1949, No. 614, p. 945.)...
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26-5-15
Section 26-5-15 Notice of filing of annual, partial, or final settlement; finality of orders
or decrees of court as to such settlement, etc., generally; reopening of accounts. Whenever
any conservator shall file any annual, partial, or final settlement in any court having jurisdiction
thereof, the court shall, at the request of such conservator, require that notice thereof
be given in the same manner as required by law in cases of final settlements. Any order or
decree of the court on such settlement after such notice shall be final and conclusive as
to all items of receipts and disbursements and other transactions and matters shown therein
and as to all fees and compensation fixed or allowed to such conservator and attorney, and
appeals therefrom shall and must be taken in the manner provided for from any other final
decrees of such court. Thereafter, at any time prior to final settlement, the account may
be reopened by the court on motion or petition of the conservator or ward or...
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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;...
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43-2-505
Section 43-2-505 Time for settlement; notice generally. (a) Upon the filing of such account,
vouchers, evidence, and statement, the judge of probate must appoint a day for such settlement,
and must give notice of the same, by publication in some newspaper published in the county,
for three successive weeks; or, if none is published in the county, by posting such notice
at the courthouse and three other public places in such county, for the same length of time;
but if the settlement be only an annual one, publication shall only be given by posting up
notices as above provided. If the settlement is a final one, the probate judge must also give
10 days' notice of the day set for making the settlement to every adult distributee resident
in the state whose place of residence is known or can be ascertained with reasonable diligence,
and to all sureties on the bond of the administrator or executor. (b) Such notice must state
the name of the executor or administrator, the name of the deceased,...
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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,...
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43-2-626
Section 43-2-626 Division, sale or assignment of judgments or claims. (a) Any judgments or
claims in favor of the estate, which are not collected at the time of final distribution,
may be divided among the persons entitled, on final distribution; or, if such division cannot
be equitably made, may be sold as other personal property. (b) The executor or administrator
must assign any such judgment or claim to the distributee, legatee or purchaser, as the case
may be; and such person is entitled to collect the same by civil action or otherwise. (Code
1852, §§1799, 1800; Code 1867, §§2126, 2127; Code 1876, §§2503, 2504; Code 1886, §§2169,
2170; Code 1896, §§237, 238; Code 1907, §§2720, 2721; Code 1923, §§5958, 5959; Code
1940, T. 61, §§358, 359.)...
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43-2-333
Section 43-2-333 Payment of profits to share owners. The executor or administrator must pay,
at the end of each year, to the owner or owners of such share or shares a proportionate share
of the profits arising from such estate, and is entitled to a credit for same; but if it shall
appear, on a settlement of his accounts, that he has not paid the same, a decree therefor
in favor of the owner or owners must be rendered by the probate court. (Code 1867, §2265;
Code 1876, §2605; Code 1886, §2213; Code 1896, §281; Code 1907, §2746; Code 1923, §5985;
Code 1940, T. 61, §201.)...
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