43-2-770
Section 43-2-770 When settlement must be made. Every executor or administrator of an insolvent
estate must make a settlement of his accounts, as such, at such time as the court may appoint,
not less than six months nor more than 12 months from the time the estate is declared insolvent.
(Code 1852, §1856; Code 1867, §2205; Code 1876, §2577; Code 1886, §2247; Code 1896, §315;
Code 1907, §2788; Code 1923, §6027; Acts 1931, No. 729, p. 842; Code 1940, T. 61, §414.)...

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43-2-151
Section 43-2-151 Enforcement of judgments, etc., of probate court against representatives -
Liability of sureties. When an execution against an executor or administrator, issued from
the probate court on any judgment, order or decree for money is returned to any regular term
of such court "no property" by the sheriff of the county, such judgment, order or
decree may be enforced against the executor or administrator and his sureties, by execution
or by process of garnishment, which may issue in like cases and manner as it may issue on
judgment in circuit courts and may, in like manner, be prosecuted to judgment against the
garnishee. (Code 1852, §1922; Code 1867, §2281; Code 1876, §2619; Code 1886, §2277; Code
1896, §346; Code 1907, §2813; Code 1923, §6052; Code 1940, T. 61, §129.)...
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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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43-2-555
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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43-2-682
Section 43-2-682 Court may allow compensation or attorney's fees up to time of settlement.
Upon any annual, partial or final settlement made by any administrator or executor, the court
having jurisdiction thereof may fix, determine and allow the fees or other compensation to
which any such administrator or executor is entitled from an estate up to the time of such
settlement, and may also fix, determine and allow an attorney's fee or compensation, to be
paid from such estate to attorneys representing such administrator or executor, for services
rendered to the time of such settlement. (Acts 1936, Ex. Sess., No. 128, p. 90; Code 1940,
T. 61, §379.)...
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43-2-530
Section 43-2-530 Authorization to compel settlement. Any executor or administrator may be required
by citation to file his accounts and vouchers and to make a settlement, notwithstanding any
provision in any will or other instrument to the contrary; and, if after service of the citation,
he fails to file his accounts and vouchers for a settlement on the day named in the citation,
the probate court or other court having jurisdiction of the said estate may compel him to
do so by attachment or may proceed to state the account against him from the materials on
file or such other information as may be accessible, charging him with such assets as may
have come to his hands. (Code 1852, §1817; Code 1867, §2153; Code 1876, §2524; Code 1886,
§2155; Code 1896, §223; Code 1907, §2686; Acts 1919, No. 440, p. 566; Code 1923, §5919;
Code 1940, T. 61, §316.)...
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43-2-93
Section 43-2-93 Reducing amount of bond. Upon the filing of any partial settlement by the executor
under a will, or the administrator of the estate of a deceased person, in the court in which
such estate is pending, such executor or administrator may pray for a reduction in the amount
of his or her bond as a fiduciary, and thereupon the court must set a day for the hearing
of such partial settlement and must cause notices to be issued to all parties in interest
as is now provided by law for final settlements of such estates. And on the day set for hearing
the court may fix the amount to which the bond shall be reduced, which shall be determined
as now provided by law for such bonds. (Acts 1939, No. 560, p. 883; Code 1940, T. 61, §112.)...

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43-2-627
Section 43-2-627 Setting off indebtedness of distributee or legatee. (a) If, on final settlement,
any distributee or legatee owes the estate any debt, contracted with the decedent in his lifetime
or with the executor or administrator in his representative capacity, the court shall allow
the same in favor of the executor or administrator, as a setoff against the distributive share
of such distributee or legatee and shall decree satisfaction of his distributive share to
the extent of such debt or demand; but the distributee or legatee may make any defense to
the setoff that would be available to him in a direct proceeding for the recovery of the debt.
(b) In no case shall a decree be rendered in favor of the executor or administrator against
such distributee or legatee for the excess, when the debt is greater in amount than the distributive
share; nor shall the executor or administrator be prevented from prosecuting a civil action
in the proper court for any excess that may be due him...
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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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43-2-502
Section 43-2-502 Filing of account, etc. - Generally. In making settlements of an administration,
the executor or administrator must proceed as follows: He must make out an account between
himself and the estate he represents, charging himself with all the assets of the deceased
which have come into his possession, except the lands, and crediting himself with all the
credits he is by law entitled to; which account, verified by his oath, must be filed with
the judge of probate of the court having jurisdiction. With such account he must also file
written evidence in his possession, on which he relies to sustain the credit side of such
account, which may consist of an affidavit or any other legal evidence, in the discretion
of the executor or administrator. He must, at the same time, file a statement, on oath, of
the names of the heirs and legatees of such estate, specifying particularly which are under
the age of 19 years; and, if any of them are persons of unsound mind, it must be...
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