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When an implicit account is considered inactive? If my activated tz1 account send ALL his XTZ to another (reaching 0 balance). Does it become inactive immediately? So another account sending XTZ to my account will need to burn 0.257 xtz?
And I'll need to reveal again my tz1 with a reveal operation?
An implicit account will be deleted as soon as it's emptied. However, if it's a registered delegate, it won't be deleted. Also, if the implicit account is delegated, you will not be able to empty it, unless the delegation is withdrawn first.
You will not need to repeat the reveal, only the burn to reactivate by the sender.
