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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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35-5A-15
Section 35-5A-15 Delivery, payment, or expenditure of custodial property for benefit of minor.
(a) A custodian may deliver or pay to the minor or expend for the minor's benefit so much
of the custodial property as the custodian considers advisable for the use and benefit of
the minor, without court order and without regard to (1) the duty or ability of the custodian
personally or of any other person to support the minor, or (2) any other income or property
of the minor which may be applicable or available for that purpose. (b) On petition of an
interested person or the minor if the minor has attained the age of 14 years, the court may
order the custodian to deliver or pay to the minor or expend for the minor's benefit so much
of the custodial property as the court considers advisable for the use and benefit of the
minor. (c) A delivery, payment, or expenditure under this section is in addition to, not in
substitution for, and does not affect any obligation of a person to support the...
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35-5A-11
Section 35-5A-11 Transfer to be for one minor; only one custodian; single custodianship. A
transfer may be made only for one minor, and only one person may be the custodian. All custodial
property held under this chapter by the same custodian for the benefit of the same minor constitutes
a single custodianship. (Acts 1986, No. 86-453, p. 819, §10.)...
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35-5A-8
Section 35-5A-8 Transfer by obligor. (a) Subject to subsections (b) and (c), a person not subject
to Section 35-5A-6 or 35-5A-7 who holds property of or owes a liquidated debt to a minor not
having a conservator may make an irrevocable transfer to a custodian for the benefit of the
minor pursuant to Section 35-5A-10. (b) If a person having the right to do so under Section
35-5A-4 has nominated a custodian under that section to receive the custodial property, the
transfer must be made to that person. (c) If no custodian has been nominated under Section
35-5A-4, or all persons so nominated as custodian die before the transfer or are unable, decline,
or are ineligible to serve, a transfer under this section may be made to an adult member of
the minor's family or to a trust company unless the property exceeds fifty thousand dollars
($50,000) in value. (Acts 1986, No. 86-453, p. 819, §7; Act 2013-250, p. 624, §1.)...
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43-8-113
Section 43-8-113 Source, determination and documentation of exempt property and allowances;
petition for relief by personal representative or interested person. If the estate is otherwise
sufficient, property specifically devised is not used to satisfy rights to homestead and exempt
property. Subject to this restriction, the surviving spouse, the guardians of the minor children,
or children who are adults may select property of the estate as homestead allowance and exempt
property. The personal representative may make these selections if the surviving spouse, the
children or the guardians of the minor children are unable or fail to do so within a reasonable
time or if there are no guardians of the minor children. The personal representative may execute
an instrument or deed of distribution to establish the ownership of property taken as homestead
allowance or exempt property. He or she may determine the family allowance in a lump sum not
exceeding fifteen thousand dollars ($15,000) or...
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27-7-5.3
Section 27-7-5.3 Licenses - Limited license for self-service storage facility. (a) As used
in this section, the following terms shall have the following meanings: (1) LIMITED LICENSEE.
A person or entity authorized to sell certain coverages for personal property maintained in
self-service storage facilities pursuant to this section. (2) OCCUPANT. A person, his or her
sublessee, successor, or assign entitled to the use of the storage space at a self-service
storage facility under a rental agreement, to the exclusion of others. (3) OWNER. The owner,
operator, lessor, or sublessor of a self-service storage facility, his or her agent, or any
other person authorized by him or her to manage the self-service storage facility or to receive
rent from an occupant under a rental agreement. (4) PERSONAL PROPERTY. Any movable property
not affixed to land including, but not limited to, goods, wares, merchandise, motor vehicles,
watercraft, and household items and furnishings. (5) RENTAL AGREEMENT....
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19-5-1
Section 19-5-1 Definitions. For purposes of this chapter unless the context otherwise requires,
the following terms mean: (1) FIDUCIARY. Includes a personal representative or trustee. (2)
PERSONAL REPRESENTATIVE. An executor, administrator, special administrator, or a person who
performs substantially the same function under the law governing the person's status, and
a successor to any of the above. (3) TRUST. Any express trust, with additions thereto, wherever
and however created, or any separate share of a trust, and includes any arrangement, other
than an estate, which, although not a trust, has substantially the same effect as a trust.
(4) TRUSTEE. An original, additional, or successor trustee, whether or not appointed or confirmed
by a court, and, in the case of an arrangement which is not a trust but which is treated as
a trust for purposes of the GST, includes the person in actual or constructive possession
of the property subject to such arrangement. (5) INTERNAL REVENUE CODE....
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35-8A-304
Section 35-8A-304 Transfer of special declarant rights. (a) No special declarant right specified
in Section 35-8A-103(24) created or reserved under this chapter may be transferred except
by an instrument evidencing the transfer recorded in every county in which any portion of
the condominium is located. The instrument is not effective unless executed by the transferor
and the transferee in the same formality as a conveyance of real property. (b) Upon transfer
of any special declarant right, the liability of a transferor declarant is as follows: (1)
A transferor is not relieved of any obligation or liability arising before the transfer and
remains liable for warranty obligations imposed upon him or her by this chapter. Lack of privity
does not deprive any unit owner of standing to maintain an action to enforce any obligation
of the transferor. (2) If a successor to any special declarant right is an affiliate of a
declarant specified in Section 35-8A-103(1), the transferor is jointly and...
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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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6-5-680
Section 6-5-680 Definitions. For the purposes of this article, the following words shall have
the following meanings: (1) ASBESTOS CLAIM. Any claim, wherever or whenever made, for damages,
losses, indemnification, contribution, or other relief arising out of, based on, or in any
way related to asbestos, including: a. The health effects of exposure to asbestos, including
any claim for: 1. Personal injury or death. 2. Mental or emotional injury. 3. Risk of disease
or other injury. 4. The costs of medical monitoring or surveillance, to the extent these claims
are recognized under state law. b. Any claim made by or on behalf of a person exposed to asbestos,
or a representative, spouse, parent, child, or other relative of the person. c. Any claim
for damage or loss caused by the installation, presence, or removal of asbestos. (2) CORPORATION.
A corporation for profit, including a domestic corporation organized under the laws of this
state, or a foreign corporation organized under laws other...
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