26-17.5 - Personal representatives.
§ 26-17.5. Personal representatives.
A. Within sixteen months from the date of the qualification, personalrepresentatives shall exhibit before the commissioner of accounts a statementof all money and other property which such fiduciary has received, or becomechargeable with, or has disbursed within twelve months from the date ofqualification.
B. After the first account of the fiduciary has been filed and settled, thesecond and subsequent accounts for each succeeding twelve-month period shallbe due within four months from the last day of the twelve-month periodcommencing on the terminal date of the preceding account unless thecommissioner of accounts extends the period for filing upon reasonable cause.
C. Notwithstanding the above, a personal representative may file a first orsubsequent account at an earlier date, and the commissioner of accounts orthe court may require the personal representative to file a first orsubsequent account at an earlier date upon reasonable cause shown.
(1993, c. 689.)