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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43-2-83
Section 43-2-83 Discharge of surety; new bond. (a) Upon the application in writing of any surety
or sureties upon the bond of an executor or administrator requesting to be discharged from
any future liability as such surety or sureties, or upon the application in writing of the
personal representative or of an heir or devisee of a deceased surety upon such bond requesting
that the estate of such deceased surety be discharged from future liability by reason of such
suretyship, the court shall give to such executor or administrator notice of such application
and require him, within 15 days after the service of the notice, to make a new bond; and upon
the failure to make such bond, such executor or administrator shall be removed and his letters
revoked; and upon such removal he shall make settlement of his administration. Any number
of persons having the right to make application under this section may join in the application.
(b) When a new bond is given under subsection (a) of this...
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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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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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43-2-390
Section 43-2-390 Authorization to compromise or sell claims. The probate court having jurisdiction
of the estate may authorize any executor or administrator to compromise or sell any bad or
doubtful claim due the estate, on the written application of the executor or administrator,
verified by his affidavit, and stating the facts, supported by evidence satisfactory to the
court, that such claim is bad or doubtful, and that a compromise or sale thereof will promote
the interests of the estate. (Code 1876, §2505; Code 1886, §2088; Code 1896, §138; Code
1907, §2602; Code 1923, §5827; Code 1940, T. 61, §223.)...
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43-2-394
Section 43-2-394 Compounding with and discharge of debtor. Whenever a debtor of the decedent
is unable to pay all his debts, the executor or administrator, with the approbation of the
court or judge thereof, may compound with him and give him a discharge, upon receiving a fair
and just dividend of his effects. A compromise may also be authorized when it appears to be
just, and for the best interest of the estate. (Code 1923, §5831; Code 1940, T. 61, §227.)...

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12-11-41
Section 12-11-41 Removal of administration of estates from probate court. The administration
of any estate may be removed from the probate court to the circuit court at any time before
a final settlement thereof, by any heir, devisee, legatee, distributee, executor, administrator
or administrator with the will annexed of any such estate, without assigning any special equity;
and an order of removal must be made by the court, upon the filing of a sworn petition by
any such heir, devisee, legatee, distributee, executor, administrator or administrator with
the will annexed of any such estate, reciting that the petitioner is such heir, devisee, legatee,
distributee, executor, administrator or administrator with the will annexed and that, in the
opinion of the petitioner, such estate can be better administered in the circuit court than
in the probate court. (Acts 1915, No. 680, p. 738; Code 1923, §6478; Code 1940, T. 13, §139.)...

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43-2-647
Section 43-2-647 Refunding bonds - Bond stands as security; action on bond. (a) Such refunding
bond stands as security for the executor or administrator, should the assets in his hands,
after any payment of money or delivery of property under the order of the court, prove insufficient
to pay the debts, claims and charges against the estate, and the executor or administrator
pays the same; and also as security for the creditors of the estate; and any creditor may
bring a civil action thereon. (b) The extent of the recoveries on such bond is the amount
or value of the property received by the legatee or distributee and interest on such amount
or value from the date of its receipt; and the value of property received may be proved by
the entry of record, made according to the provisions of this division or other evidence;
and civil actions may be brought on such bond from time to time in the name of any person
aggrieved until the whole amount of the liability, as determined by this...
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43-2-584
Section 43-2-584 Refunding bond. Such refunding bond must be payable to the executor or administrator
with the will annexed and must be in double the amount directed to be paid or in double the
value of the property to be delivered, to be ascertained by the appraisement or other evidence
satisfactory to the court, with at least two sufficient sureties, conditioned to refund the
amount paid or to return the property or pay the value thereof, with interest on such amount
or value from the time the same was received, should the assets prove insufficient to discharge
the other debts presented and charges and other legacies entitled to priority of payment.
(Code 1852, §1776; Code 1867, §2102; Code 1876, §2479; Code 1886, §2196; Code 1896, §264;
Code 1907, §2740; Code 1923, §5979; Code 1940, T. 61, §339.)...
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