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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,...
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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.)...
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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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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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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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43-2-550
Section 43-2-550 Final settlement required following death, removal or resignation of
executor or administrator. When an executor or administrator dies, resigns or is removed,
or his letters are revoked, or his authority ceases from any cause, he must within one month
after his authority ceases or, in case of his death, his personal representative must or,
in case of his removal from the state, his sureties must, within six months after the grant
of letters, file his accounts, vouchers and statement of heirs and legatees for and must make
final settlement of the administration of, such executor or administrator, of which settlement
notice must be given in the same manner; and such settlement must be conducted and governed,
except as otherwise provided in this article, by the same rules and provisions of law as other
final settlements by executors or administrators. (Code 1852, §1876; Code 1867, §§2165,
2232; Code 1876, §§2537, 2590; Code 1886, §2173; Code 1896, §241; Code 1907,...
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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.)...
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43-2-552
Section 43-2-552 Decree for balance - Generally. If there remains any act of administration
to be done, other than making settlement and distribution or payment of legacies, and there
is a remaining or succeeding executor or administrator, a decree must be rendered in his favor
for the amount found due on such settlement, and for the delivery of any personal property
in the hands of the executor or administrator whose authority has ceased or, if dead, of his
personal representative; but if more than six months have elapsed from the original grant
of letters and there remains no other act of administration to be done than making distribution
or payment of legacies, and the estate is solvent, the court must at once proceed to decree
distribution or payment of legacies directly to those entitled; or, if in the case last mentioned,
there are money assets in the hands of the outgoing executor or administrator, or, if dead,
of his personal representative, in excess of a sum sufficient for...
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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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43-8-1
Section 43-8-1 General definitions. Subject to additional definitions contained in the
subsequent articles which are applicable to specific articles or divisions, and unless the
context otherwise requires, in this chapter, the following words shall have the following
meanings: (1) BENEFICIARY. As it relates to trust beneficiaries, includes a person who has
any present or future interest, vested or contingent, and also includes the owner of an interest
by assignment or other transfer and as it relates to a charitable trust, includes any person
entitled to enforce the trust. (2) CHILD. Includes any individual entitled to take as a child
under this chapter by intestate succession from the parent whose relationship is involved
and excludes any person who is only a stepchild, a foster child, a grandchild or any more
remote descendant. (3) COURT. The court having jurisdiction in matters relating to the affairs
of decedents. This court in Alabama is known as the probate court. (4) DAYS. That...
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