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
years from the date the return is filed with the department, whichever is later. This subparagraph
shall not apply to any corporation unless dissolution is completed within 18 months of the
date of the written notice. e. If a taxpayer has made the election provided in subsection
(d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result
of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover
of gain on the sale of a personal residence [as provided in subsection (e) of Section
40-18-8] may be entered within three years from the date the taxpayer notified the department
of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8,
as the case may be, or of his or her intention not to replace the property. f. If a taxpayer
has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection
(l) of Section 40-18-8 apply to an acquisition of stock...
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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
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 period of time as computed in accordance with section 1-1-4 and Rule
6(a), Alabama Rules of Civil Procedure. (5) DEVISE. When used as a noun, means a testamentary
disposition of real or personal property and when used as a verb, means to dispose
of real or personal property by will. (6) DEVISEE. Any person designated in a will
to receive a devise. In the case of a devise to an existing trust or trustee, or to a trustee
or trust described by will, the trust or trustee is the devisee and the beneficiaries are
not devisees. (7) DISTRIBUTEE. Any person who has received property of a decedent from his
personal representative other than as creditor or purchaser. A testamentary trustee
is...
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