§ 53-6-22 - (Pre-1998 Probate Code) Eligibility of nonresident or alien to act as executor; bond requirement; resident sureties; action against sureties; relief from giving bond - Georgia Statutes

O.C.G.A. 53-6-22 (2010)
53-6-22. (Pre-1998 Probate Code) Eligibility of nonresident or alien to act as executor; bond requirement; resident sureties; action against sureties; relief from giving bond

(a) A citizen of another state or territory of the United States or an alien lawfully admitted to the United States for permanent residence may be nominated and act as executor or coexecutor of the will of a deceased citizen of this state, provided that the nonresident or alien shall, before he is qualified to act, be required to give bond with good security in a sum equal to double the amount of the estate, payable to the judge of the probate court of the county before whom he may qualify in this state. The securities on the bond shall be resident citizens of this state. They shall be subject to an action in the first instance for any default, liability, or mismanagement on the part of the nonresident or alien executor without joining the executor in the action.

(b) Where the will nominates a natural person as executor or coexecutor, which person, at the time of qualifying, is not a resident of this state or is an alien lawfully admitted to the United States for permanent residence, and relieves him from giving bond, such executor shall not be required to give bond upon qualification. However, such executor may be required to give bond under the conditions of, and be subject to the same rules as found in, Code Section 53-7-32.

(c) For purposes of this Code section, a person shall be considered an alien lawfully admitted to the United States for permanent residence only if such person is treated as a resident of the United States in accordance with the provisions of Section 7701(b)(1)(A)(i) of the Internal Revenue Code of 1986 or the corresponding provision of any future Internal Revenue law.