§ 31-1-107. Federal Income Tax Refund or Soil Conservation Payments Due Deceased — to Whom Paid
In any case where the United States treasury department determines there exists an overpayment of federal income tax and the person in whose favor the overpayment is determined is dead at the time the overpayment of tax is to be refunded and where no administrator or executor has been appointed within sixty (60) days of […]
§ 31-1-108. Tenancies by the Entirety Unaffected
Nothing in this chapter shall be construed as abolishing tenancies by the entirety.
§ 31-2-101. Intestate Estate
When any person dies intestate, after the payment of debts and charges against the estate, the deceased’s property passes to the deceased’s heirs as prescribed in the following sections of this chapter. Any part of the estate of a decedent not effectively disposed of by the deceased’s will passes to the deceased’s heirs in the […]
§ 31-2-102. Dower and Curtesy Abolished
Dower and curtesy, as formerly known, are abolished. This section shall neither abridge nor affect rights that have vested before April 1, 1977.
§ 31-2-103. Vesting of Estate — Net Estate
The real property of an intestate decedent shall vest immediately upon death of the decedent in the heirs as provided in § 31-2-104. The real property of a testate decedent vests immediately upon death in the beneficiaries named in the will, unless the will contains a specific provision directing the real property to be administered […]
§ 31-2-104. Share of Surviving Spouse and Heirs
The intestate share of the surviving spouse is: If there is no surviving issue of the decedent, the entire intestate estate; or If there are surviving issue of the decedent, either one-third (1/3) or a child’s share of the entire intestate estate, whichever is greater. The part of the intestate estate not passing to the […]
§ 31-2-105. Establishment of Parent-Child Relationship to Determine Succession
If, for purposes of inheritance under a will or trust or by intestate succession or contract, a relationship of parent and child must be established to determine succession by, through, or from a person: An adopted person is the child of an adopting parent and not of the natural parents, except that adoption of a […]
§ 31-1-101. Title Definitions
As used in this title, unless the context otherwise requires: “Child” includes any individual, adopted or natural born, entitled to take as a child under this title 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 […]
§ 31-1-102. Effect of Divorce, Annulment, and Decree of Separation
A person who is divorced from the decedent or whose marriage to the decedent has been annulled is not a surviving spouse unless, by virtue of a subsequent marriage, the person is married to the decedent at the time of death. A decree of separation that does not terminate the status of husband and wife […]