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26-2A-20
Section 26-2A-20 General definitions. As used in this chapter the following terms shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) CLAIMS. In respect of a protected person, includes liabilities of the protected person,
whether arising in contract, tort, or otherwise, and liabilities of the estate which arise
at or after the appointment of a conservator, including expenses of administration. (2) CONSERVATOR.
A person who is appointed by a court to manage the estate of a protected person and includes
a limited conservator described in Section 26-2A-148(a). (3) COURT. A probate court
of this state. (4) COURT REPRESENTATIVE. A person appointed in a guardianship or protective
proceeding who is trained in law, nursing, or social work, is an officer, employee, or special
appointee of the court, and has no personal interest in the proceeding. (5) DISABILITY. Cause
for a protective order as described in Section 26-2A-130. (6) ESTATE. Includes...
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40-18-1
Section 40-18-1 Definitions. For the purpose of this chapter, the following terms shall
have the respective meanings ascribed by this section: (1) ADVANCED FOSSIL-BASED GENERATION.
The production of electricity from fossil-based generation with the use of technology or efficiency
improvements to control or reduce carbon emissions, including but not limited to, technologies
described in 26 U.S.C. § 48A(f), as such provision existed on December 31, 2007. (2) ALTERNATIVE
ENERGY RESOURCES. Coal gasification or liquefaction, nuclear, and advanced fossil-based generation.
(3) BIOMASS. Animals and plants, and the waste, by-products, or derivatives of either, including,
but not limited to, the materials described in 26 U.S.C. §§ 45(c)(2), 45(c)(3), 45K(c)(3),
or 48B(c)(4). (4) BUSINESS TRUST. Any entity which is a business trust for federal income
tax purposes. (5) CAPTIVE REIT. Any REIT whose shares or certificates of beneficial interest
are not regularly traded on an established...
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10A-1-1.03
Section 10A-1-1.03 Definitions. As used in this title, unless the context otherwise
requires, the following terms mean: (1) AFFILIATE. A person who controls, is controlled by,
or is under common control with another person. An affiliate of an individual includes the
spouse, or a parent or sibling thereof, of the individual, or a child, grandchild, sibling,
parent, or spouse of any thereof, of the individual, or an individual having the same home
as the individual, or a trust or estate of which an individual specified in this sentence
is a substantial beneficiary; a trust, estate, incompetent, conservatee, protected person,
or minor of which the individual is a fiduciary; or an entity of which the individual is director,
general partner, agent, employee or the governing authority or member of the governing authority.
(2) ASSOCIATE. When used to indicate a relationship with: (A) a domestic or foreign entity
for which the person is: (i) an officer or governing person; or (ii) a beneficial...
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43-8-41
Section 43-8-41 Share of the spouse. The intestate share of the surviving spouse is
as follows: (1) If there is no surviving issue or parent of the decedent, the entire intestate
estate; (2) If there is no surviving issue but the decedent is survived by a parent or parents,
the first $100,000.00 in value, plus one-half of the balance of the intestate estate; (3)
If there are surviving issue all of whom are issue of the surviving spouse also, the first
$50,000.00 in value, plus one-half of the balance of the intestate estate; (4) If there are
surviving issue one or more of whom are not issue of the surviving spouse, one-half of the
intestate estate; (5) If the estate is located in two or more states, the share shall not
exceed in the aggregate the allowable amounts under this chapter. (Acts 1982, No. 82-399,
§2-102.)...
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43-8-42
Section 43-8-42 Share of heirs other than surviving spouse. The part of the intestate
estate not passing to the surviving spouse under section 43-8-41, or the entire intestate
estate if there is no surviving spouse, passes as follows: (1) To the issue of the decedent;
if they are all of the same degree of kinship to the decedent they take equally, but if of
unequal degree, then those of more remote degree take by representation; (2) If there is no
surviving issue, to his parent or parents equally; (3) If there is no surviving issue or parent,
to the issue of the parents or either of them by representation; (4) If there is no surviving
issue, parent or issue of a parent, but the decedent is survived by one or more grandparents
or issue of grandparents, half of the estate passes to the paternal grandparents if both survive,
or to the surviving paternal grandparent, or to the issue of the paternal grandparents if
both are deceased, the issue taking equally if they are all of the same...
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19-5-6
Section 19-5-6 Division of qualified terminable interest property trust into separate
share trusts to effectuate allocation of grantor's, decedent's, or surviving spouse's GST
exemption; payment of estate taxes. When a grantor or decedent transfers property into a trust
for which an election is made or to be made pursuant to Section 2056(b)(7) or 2523(f)
of the Internal Revenue Code to treat such property as qualified terminable interest property
(the "QTIP trust"), and when a grantor or fiduciary makes an election pursuant to
Section 2652(a)(3) of the Internal Revenue Code to have the grantor or decedent creating
such QTIP trust deemed to be the transferor of a portion, but not all, of such QTIP trust
for GST purposes, and when a grantor or fiduciary makes an allocation pursuant to Section
2631 of the Internal Revenue Code of any portion of such grantor's or decedent's GST exemption
to such portion of the QTIP trust for which a Section 2652(a)(3) election is made or
to be made, or to...
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43-8-190
Section 43-8-190 Who may contest will; filing objections; making up issue; trial by
jury. A will, before the probate thereof, may be contested by any person interested therein,
or by any person, who, if the testator had died intestate, would have been an heir or distributee
of his estate, by filing in the court where it is offered for probate allegations in writing
that the will was not duly executed, or of the unsoundness of mind of the testator, or of
any other valid objections thereto; and thereupon an issue must be made up, under the direction
of the court, between the person making the application, as plaintiff, and the person contesting
the validity of the will, as defendant; and such issue must, on application of either party,
be tried by a jury. (Code 1852, §1634; Code 1867, §1953; Code 1876, §2317; Code 1886, §1989;
Code 1896, §4287; Code 1907, §6196; Code 1923, §10625; Code 1940, T. 61, §52; Code 1975,
§43-1-70.)...
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43-8-45
Section 43-8-45 Division of estate where representation is involved. If representation
is called for by this chapter, the estate is divided into as many shares as there are surviving
heirs in the nearest degree of kinship and deceased persons in the same degree who left issue
who survive the decedent, each surviving heir in the nearest degree receiving one share and
the share of each deceased person in the same degree being divided among the issue of such
deceased heir in the same manner. (Acts 1982, No. 82-399, §2-106.)...
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32-10-7
Section 32-10-7 Written reports of accidents; release of information. (a) Every law
enforcement officer who in the regular course of duty investigates a motor vehicle accident,
either at the time of and at the scene of the accident or thereafter by interviewing participants
or witnesses, shall, within 24 hours after completing such investigation, forward the necessary
completed written report or copy thereof of such accident to the director on the uniform accident
report form supplied by the director. Local police departments, and their contracted agents,
may retain copies of the written reports. (b) Accident reports prepared pursuant to this section
shall be made available pursuant to Section 32-2-8, to a news-gathering organization
solely for the purpose of publishing or broadcasting the news. The news-gathering organization
shall not use or distribute the report, or knowingly allow its use or distribution, for a
commercial purpose other than the news-gathering organization's...
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19-3A-102
Section 19-3A-102 Definitions. As used in this chapter, the following terms are defined
as follows: (1) ACCOUNTING PERIOD. A calendar year unless another 12-month period is selected
by a fiduciary. The term includes a portion of a calendar year or other 12-month period that
begins when an income interest begins or ends when an income interest ends. (2) BENEFICIARY.
Includes, in the case of a decedent's estate, an heir, legatee, and devisee and, in the case
of a trust, an income beneficiary and a remainder beneficiary. (3) FIDUCIARY. A personal representative
or a trustee. The term includes an executor, administrator, successor personal representative,
special administrator, and a person performing substantially the same function. (4) INCOME.
Money or property that a fiduciary receives as current return from a principal asset. The
term also includes a portion of receipts from a sale, exchange, or liquidation of a principal
asset, to the extent provided in Article 4. (5) INCOME...
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