43-2-560
Section 43-2-560 Settlement by sureties of deceased executor or administrator - Filing account
and vouchers. In case of the death of an executor or administrator who had not made a final
settlement of his executorship or administration, and where letters of administration or testamentary
have not been granted on his estate, the sureties on his official bond may proceed to make
settlement of his administration of said estate as executor or administrator in the probate
court having jurisdiction thereof by filing an account and vouchers for final settlement with
the heirs and distributees, or with the administrator de bonis non, or cestui que trust, or
minors and guardian ad litem, where minors are interested. (Acts 1915, No. 98, p. 138; Code
1923, §5935; Code 1940, T. 61, §330.)...
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26-5-50
Section 26-5-50 Filing of account and vouchers for final settlement with succeeding conservator,
etc., by sureties on bond of conservator. In case of the death of a conservator who has not
made a final settlement of his or her conservatorship and when there shall have not been granted
letters of administration or testamentary on his or her estate, the sureties on his or her
official bond may proceed to make settlement of his or her administration of the estate as
conservator in the probate court having jurisdiction thereof by filing an account and vouchers
for final settlement with the succeeding conservator or cestui que trust or minors and guardian
ad litem where minors are interested. (Code 1923, §5935; Code 1940, T. 21, §155; Acts 1987,
No. 87-590, p. 975, §2-333(b).)...
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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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43-2-562
Section 43-2-562 Settlement by sureties of deceased executor or administrator - Petition for
order requiring sureties to make settlement. In any case where an executor or administrator
shall die without having made a final settlement of his administration and a successor is
appointed, such succeeding executor or administrator or the heirs and distributees, legatees
or cestui que trust may, by petition to the court in which such estate is pending, have an
order requiring the sureties on such bond to make settlement of such estate in said court
after 10 days' notice of the day fixed by the court or judge thereof. (Acts 1915, No. 98,
p. 138; Code 1923, §5937; Code 1940, T. 61, §332.)...
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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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43-2-556
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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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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43-2-510
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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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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40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
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