43-2-40
Section 43-2-40 Generally. Courts of probate, within their respective counties, have authority
to grant letters of administration on the estates of persons dying intestate, as follows:
(1) Where the intestate, at the time of his death, was an inhabitant of the county. (2) Where
the intestate, not being an inhabitant of the state, dies in the county, leaving assets therein.
(3) Where the intestate, not being an inhabitant of the state, dies out of the county, leaving
assets therein. (4) Where the intestate, not being an inhabitant of the state, dies, leaving
no assets therein, and assets are afterwards brought into the county. (5) Where the intestate,
being an inhabitant of the state, dies, leaving no assets subject to administration in the
county of his residence, and no administration has been granted in such county within three
months after the death of the intestate, then administration may be granted in any county
where the intestate leaves assets. (Code 1852, §1667; Code 1867,...
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43-8-162
Section 43-8-162 Where will probated. Wills must be proved in the several probate courts as
follows: (1) When the testator, at the time of his death, was an inhabitant of the county,
in the probate court of such county. (2) When the testator, not being an inhabitant of the
state, dies in the county, leaving assets therein, in the probate court of such county. (3)
When the testator, not being an inhabitant of the state, dies out of the county, leaving assets
therein, in the probate of the county in which such assets, or any part thereof, are. (4)
When the testator, not being an inhabitant of the state, dies, not leaving assets therein,
and assets thereafter come into any county, in the probate court of any county into which
such assets are brought. (5) In the probate court of the county designated by testator in
the will if the testator owns property in such county at the time of his death. (Code 1852,
§1621; Code 1867, §1940; Code 1876, §2304; Code 1886, §1976; Code 1896, §4273;...
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43-2-193
Section 43-2-193 Appointment of nonresident administrator. When any nonresident dies, leaving
assets in this state, if no application for letters of administration is made by a relative
or creditor entitled thereto, an administrator of his estate, appointed by the competent authority
of the state or territory of his domicile, shall be entitled to letters of administration
on such estate in this state, upon the production of the letters granted to him by the state
or territory of his intestate's domicile, duly certified as required by law, in preference
to any other person, upon his giving like bond and surety and upon the same terms, conditions
and requirements as are required by law of citizens of this state. The certified copy of his
foreign letters shall be filed and recorded in the office of the judge of probate issuing
letters in this state. (Code 1886, §2039; Code 1896, §82; Code 1907, §2558; Code 1923,
§5781; Code 1940, T. 61, §143.)...
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43-8-1
Section 43-8-1 General definitions. Subject to additional definitions contained in the subsequent
articles which are applicable to specific articles or divisions, and unless the context otherwise
requires, in this chapter, the following words shall have the following meanings: (1) BENEFICIARY.
As it relates to trust beneficiaries, includes a person who has any present or future interest,
vested or contingent, and also includes the owner of an interest by assignment or other transfer
and as it relates to a charitable trust, includes any person entitled to enforce the trust.
(2) CHILD. Includes any individual entitled to take as a child under this chapter by intestate
succession from the parent whose relationship is involved and excludes any person who is only
a stepchild, a foster child, a grandchild or any more remote descendant. (3) COURT. The court
having jurisdiction in matters relating to the affairs of decedents. This court in Alabama
is known as the probate court. (4) DAYS. That...
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36-27-6
Section 36-27-6 Participation of employees of counties, cities, towns, public or quasi-public
organizations, etc. - Generally. (a) The governing board of any county, city, town or public
or quasi-public organization of the state or of any political subdivision thereof or the Alabama
Extension Service and Agricultural Experiment Station System of Auburn University may, by
resolution legally adopted to conform to rules prescribed by the Board of Control, elect to
have its officers and employees from whatever sources and in whatever manner paid become eligible
to participate in the retirement system; and the Adjutant General of the state, with the approval
of the Governor, may, by application properly prepared and submitted in conformity with rules
prescribed by the Board of Control, elect to have those employees of the Alabama National
Guard employed pursuant to 32 U.S.C.A., Section 709, and paid from federally appropriated
funds, become eligible to participate in this retirement system....
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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45-49-85.60
Section 45-49-85.60 General and equity jurisdiction of probate courts; powers and authority
of judges of probate; procedures in administration of estates. (a) That the probate courts
in all counties of this state which now have or may hereafter have a population of over 300,000
and less than 500,000, according to the last or any subsequent federal census, shall have
general and equity jurisdiction concurrent with that of the circuit courts of this state,
in the administration of the estates of deceased persons, minors, the developmentally disabled,
insane, incapacitated, protected or incompetent persons, or the like, and testamentary trust
estates. The jurisdiction granted by this section shall be conferred without the necessity
of the same being invoked in any estate proceeding and may be exercised at the discretion
of the court. (b)(1) That the judges of the probate courts shall have the same powers and
authority which judges of the circuit courts of this state have in connection...
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12-13-2
Section 12-13-2 Person in federal service and spouse thereof who die while living within state
deemed resident of state and of county in which living for purposes of probate jurisdiction.
Any person in any branch of service of the government of the United States of America, including
those in the military, air and naval service, and the husband or wife of any such person,
if he or she dies while living within the borders of the State of Alabama, shall be deemed
prima facie to be a resident and inhabitant of the State of Alabama and of the county in which
he or she was living at the time of his or her death for purposes of general probate jurisdiction,
including the probation of his or her will and the granting of letters testamentary or of
administration upon his or her estate. (Acts 1955, No. 540, p. 1196.)...
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43-2-42
Section 43-2-42 Order of grant of administration. (a) Administration of an intestate's estate
must be granted to one of the persons herein named if the person is willing to accept and
satisfactory to serve in the following order: (1) The husband or widow. (2) The next of kin
entitled to share in the distribution of the estate. (3) The largest creditor of the estate
residing in this state. (4) Any other person as the judge of probate may appoint. (b) Notwithstanding
the provisions of subsection (a) of this section, in all counties having a population of 400,000
or more, according to the last or any subsequent federal census, or in any county having an
elected general or county administrator, administration of an intestate's estate must be granted
to some one of the persons hereinafter named, if willing to accept and satisfactory to serve,
in the following order: (1) The husband or widow. (2) The next of kin entitled to share in
the distribution of the estate. (3) The largest creditor of...
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40-12-6
Section 40-12-6 County license tax for school purposes - Administration and collection in accordance
with Sections 11-51-180 through 11-51-185. In all cases where the governing body of any of
the several counties requests by resolution for the administration and collection of such
taxes by the state Department of Revenue, the administration and collection thereof shall
be made in the manner and in accordance with the provisions of Sections 11-51-180 through
11-51-185, in like manner as the same pertains to cities or towns as therein provided. (Acts
1971, No. 346, p. 634, §2.)...
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