Texas Estates Code

§ 362.004 — CONTENTS OF ACCOUNT

ES § 362.004Title 2. ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY · Part H. CONTINUATION OF ADMINISTRATION · Ch. 362. CLOSING ADMINISTRATION OF ESTATE · Art. A. SETTLING AND CLOSING ESTATE

Statute text

View on source

(a)Except as provided by Subsection (b), it is sufficient for an account for final settlement to:

(1)refer to the inventory without describing each item of property in detail; and

(2)refer to and adopt any proceeding had in the administration concerning a sale, renting, leasing for mineral development, or any other transaction on behalf of the estate, including an exhibit, account, or voucher previously filed and approved, without restating the particular items thereof.

(b)An account for final settlement must be accompanied by proper vouchers supporting each item included in the account for which the personal representative has not already accounted and, either by reference to any proceeding described by Subsection (a) or by a statement of the facts, must show:

(1)the estate property that has come into the representative's possession and the disposition of that property;

(2)the debts that have been paid;

…

Legislative history

Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.