(a) If the court finds an annual account is incorrect, the account must be corrected.
(b) The court by order shall approve an annual account that is corrected to the satisfaction of the court and shall act with respect to unpaid claims in accordance with Sections 359.053 and 359.054.

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Terms Used In Texas Estates Code 359.052

  • Claims: includes :
    (1) liabilities of a decedent that survive the decedent's death, including taxes, regardless of whether the liabilities arise in contract or tort or otherwise;
    (2) funeral expenses;
    (3) the expense of a tombstone;
    (4) expenses of administration;
    (5) estate and inheritance taxes; and
    (6) debts due such estates. See Texas Estates Code 22.005
  • Court: means and includes:
    (1) a county court in the exercise of its probate jurisdiction;
    (2) a court created by statute and authorized to exercise original probate jurisdiction; and
    (3) a district court exercising original probate jurisdiction in a contested matter. See Texas Estates Code 22.007