§44-3A-43. County Fiduciary Fund
(a) The county commission, or tribunal in lieu thereof, shall create a special county fund pursuant to the provisions of section nine, article one, chapter seven of this code called the “County Fiduciary Fund”. All moneys received by the fiduciary supervisor shall be deposited in said fund and the county commission or tribunal shall pay […]
§44-3A-17. Fiduciary Commissioner to Report on Claims of Creditors; Report by Fiduciary Supervisor; Assets and Shares of Distributees and Legatees
If an estate has been referred generally to a fiduciary commissioner, after the presentation of all claims and after the completion of the hearings for the proof for and against any disputed claims, but not later than ten months from the qualification of the personal representative, the commissioner shall prepare a report of all claims, […]
§44-3A-33. When Distributees and Legatees May Be Sued on Claims; Extent of Liability; Costs
Every creditor who shall not have presented his claim to the fiduciary or the fiduciary supervisor before distribution of the surplus by the personal representative, or before that time shall not have instituted an action thereon against the personal representative may, if not barred by limitation, bring his action against the distributees and legatees, jointly […]
§44-3A-18. Apportionment of Federal and State Estate Taxes; Fiduciary to Deduct Taxes From Shares of Beneficiaries
(a) For the purposes of this section the term “persons interested in the estate” shall include all persons, firms and corporations who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of a decedent, or any benefit whatsoever with respect to […]
§44-3A-19. Summary Settlement Before Fiduciary Supervisor
(a) At any time after the expiration of the period for filing claims, the fiduciary supervisor may proceed with summary settlement under this section if the estate has not been referred to a fiduciary commissioner or if the estate, having been referred to a fiduciary commissioner generally or for a specific reason, has been withdrawn […]
§44-3A-20. How Contingent and Unliquidated Claims and Claims Not Matured May Be Provided For
The fiduciary supervisor or fiduciary commissioner, as may be, in his report on claims shall direct the personal representative to withhold from distribution to beneficiaries sufficient assets to take care of such contingent and unliquidated claims and claims not matured as shall be presented and proved or a proportion thereof equal to what is paid […]
§44-3A-21. Exceptions to Fiduciary Supervisor’s or Fiduciary Commissioner’s Report; Return of Report
After preparing his report of claims the fiduciary supervisor or the fiduciary commissioner, as may be, shall give notice thereof, in writing, delivered personally or by mail, to all parties interested or their attorneys, and hold the report and the evidence taken in connection therewith in his office for ten days for the examination of […]
§44-3A-22. Hearing on Report and Exceptions; Appeal; Effect of Confirmation
A hearing on the report of claims returned by the fiduciary supervisor or fiduciary commissioner shall be had at the first term of the county commission occurring not earlier than ten days after its return. If there be no exceptions to such report it shall be confirmed, but if excepted to the commission shall pass […]
§44-3A-23. Exceptions to Report of Fiduciary Supervisor or Fiduciary Commissioner Where No Previous Hearing Was Had; Reference
In all cases wherein exception has been taken to the report of claims returned by the fiduciary supervisor, the commission at the time of the hearing provided for in section twenty-two of this article shall refer the matter to a fiduciary commissioner for the taking of evidence upon the matter or matters excepted to. Such […]
§44-3A-24. Reports of Delinquent Filings
(a) On the last day of December and June of each year every fiduciary commissioner and special fiduciary commissioner shall file with the fiduciary supervisor a list of all estates referred to him or her since the effective date of this section, either generally or for a limited purpose in which any appraisement or other […]