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40-9-37
shall be exempt from Alabama income tax during the taxable year in which the individual is
declared deceased by the Armed Forces. Any income earned by the spouse of a member of the
Armed Forces of the United States who has been killed in action in a United States Department
of Defense designated combat zone shall be exempt from Alabama income tax during the taxable
year in which the individual is declared deceased by the Armed Forces. (c) In any case where
income tax has been paid upon any income exempt pursuant to subsection (b), the tax monies
shall be refunded to the person or personal representative of the person. The refund
shall be made by the Department of Revenue. (d) This section shall have retroactive effect
to January 1, 2011. (e) The provisions of this section shall be liberally construed to accomplish
its purpose and the statute of limitations with respect to refunds of income taxes shall not
apply to taxpayers covered by this section. (Act 2012-486, p. 1399, ยงยง1, 2.)...
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28-9-2
ownership interest in the wholesaler under the terms of the deceased individual's will, or
under the laws of intestate succession of this state; or any person who or entity which has
otherwise, by designation in writing by the deceased individual, succeeded the deceased individual
in the wholesaler's business, or has succeeded to the deceased individual's ownership interest
in the wholesaler pursuant to a written contract or instrument; and also includes the appointed
and qualified personal representative and the testamentary trustee of a deceased individual
owning an ownership interest in a wholesaler. Designated member also includes the person appointed
by a court as the guardian or conservator of the property of an incapacitated individual owning
an ownership interest in a wholesaler. (4) GOOD FAITH. Honesty in fact and the observance
of reasonable commercial standards of fair dealing in the trade, as defined in and interpreted
under the Uniform Commercial Code, Section...
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45-2-22.02
ownership interest in the wholesaler under the terms of the deceased individual's will, or
under the laws of intestate succession of this state; or any person who or entity which has
otherwise by designation in writing by the deceased individual, succeeded the deceased individual
in the wholesaler's business, or has succeeded to the deceased individual's ownership interest
in the wholesaler pursuant to a written contract or instrument; and also includes the appointed
and qualified personal representative and the testamentary trustee of a deceased individual
owning an ownership interest in a wholesaler. Designated member also includes a person appointed
by the court as the guardian or conservator of the property of an incapacitated individual
owning an ownership interest in a wholesaler. (4) GOOD FAITH. Honesty in fact and the observance
of reasonable commercial standards of fair dealing in the trade, as defined in and interpreted
under the Uniform Commercial Code, Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-22.02.htm - 4K - Match Info - Similar pages
45-37-21.03
individual in the wholesaler under the terms of the will of the deceased individual, or under
the laws of intestate succession of this state; or any person who or entity which has otherwise
by designation in writing by the deceased individual, succeeded the deceased individual in
the business of the wholesaler, or has succeeded to the ownership interest of the deceased
individual in the wholesaler pursuant to a written contract or instrument; and also includes
the appointed and qualified personal representative and the testamentary trustee of
a deceased individual owning an ownership interest in a wholesaler. Designated member also
includes a person appointed by the court as the guardian or conservator of the property of
an incapacitated individual owning an ownership interest in a wholesaler. (4) GOOD FAITH.
Honesty in fact and the observance of reasonable commercial standards of fair dealing in the
trade, as defined in and interpreted under the Uniform Commercial Code, Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-21.03.htm - 4K - Match Info - Similar pages
45-49-23.01
ownership interest in the wholesaler under the terms of the deceased individual's will, or
under the laws of intestate succession of this state; or any person who or entity which has
otherwise by designation in writing by the deceased individual, succeeded the deceased individual
in the wholesaler's business, or has succeeded to the deceased individual's ownership interest
in the wholesaler pursuant to a written contract or instrument; and also includes the appointed
and qualified personal representative and the testamentary trustee of a deceased individual
owning an ownership interest in a wholesaler. Designated member also includes a person appointed
by the court as the guardian or conservator of the property of an incapacitated individual
owning an ownership interest in a wholesaler. (4) GOOD FAITH. Honesty in fact and the observance
of reasonable commercial standards of fair dealing in the trade, as defined in and interpreted
under the Uniform Commercial Code, Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-23.01.htm - 4K - Match Info - Similar pages
5-24-1
depositor and a financial institution, and includes a checking account, savings account, time
deposit, certificate of deposit, and share account. (2) AGENT means a person authorized to
make account transactions for a party. (3) BENEFICIARY means a person named as one to whom
sums on deposit in an account are payable on request after death of all parties or for whom
a party is named as trustee. (4) DEVISEE means any person designated in a will to receive
a testamentary disposition of real or personal property. (5) FINANCIAL INSTITUTION
means an organization authorized to do business under state or federal laws relating to financial
institutions, and includes a bank, trust company, savings bank, building and loan association,
savings and loan company or association, and credit union. (6) HEIRS means those persons,
including surviving spouse, who are entitled under the statutes of intestate succession to
the property of a decedent. (7) INCLUDES or INCLUDING means includes, but not limited...
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5-24-15
Section 5-24-15 Rights of creditors and others. (a) If other assets of the estate are insufficient,
a transfer resulting from a right of survivorship or POD designation under this chapter is
not effective against the estate of a deceased party to the extent needed to pay claims against
the estate and statutory allowances to the surviving spouse and children. (b) A surviving
party or beneficiary who receives payment from an account after death of a party is liable
to account to the personal representative of the decedent for a proportionate share
of the amount received to which the decedent, immediately before death, was beneficially entitled
under Section 5-24-11, to the extent necessary to discharge the claims and allowances described
in subsection (a) remaining unpaid after application of the decedent's estate. A proceeding
to assert the liability may not be commenced unless the personal representative has
received a written demand by the surviving spouse, a creditor, a child, or a...
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6-5-410
Section 6-5-410 Wrongful act, omission, or negligence causing death. (a) A personal
representative may commence an action and recover such damages as the jury may assess in a
court of competent jurisdiction within the State of Alabama where provided for in subsection
(e), and not elsewhere, for the wrongful act, omission, or negligence of any person, persons,
or corporation, his or her or their servants or agents, whereby the death of the testator
or intestate was caused, provided the testator or intestate could have commenced an action
for the wrongful act, omission, or negligence if it had not caused death. (b) The action shall
not abate by the death of the defendant, but may be revived against his or her personal
representative and may be maintained though there has not been prosecution, conviction, or
acquittal of the defendant for the wrongful act, omission, or negligence. (c) The damages
recovered are not subject to the payment of the debts or liabilities of the testator or...
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25-5-60
of any guardian or guardians, what portion of the compensation shall be applied for the benefit
of any child or children and may order the same paid to a guardian or custodian of the child
or children. d. Partial dependents shall be entitled to receive only that proportion of the
benefits provided for total dependents which the average amount of the earnings regularly
contributed by the deceased employee to the partial dependent, at and for a reasonable time
immediately prior to the injury, bore to the total income of the dependent during the
same time. If there is one dependent and one or more partial dependents and the dependent
is not entitled to the maximum amount of compensation provided in Section 25-5-68, there shall
be paid to the partial dependent or partial dependents that percentage of the benefit paid
to a full dependent which the contribution of the decedent to the partial dependent's support
bears to the total income of the partial dependent. Notwithstanding the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-5-60.htm - 5K - Match Info - Similar pages
6-2-41
Section 6-2-41 Limitations on claims to charge real estate with debts and obligations of decedent.
(a) The real estate of persons dying testate or intestate shall, as against the rights of
mortgagees or purchasers for value from the heirs or devisees, be forever discharged from
the payment of all legal and equitable debts and obligations unless the persons, including
minors and insane persons, owning such debts or benefited by said obligations shall within
the time allowed by law, but in no event more than two years from the death of the deceased,
file in the probate court of the county where said property is located a verified claim showing
the nature and amount of said debts and obligations. (b) Wherever there has been no executor
or administrator appointed, then the person owning said debt or benefited by said obligation
must, within three months after filing said claim, cause letters testamentary or of administration
to be issued and proceed to subject said land to said debts or...
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