e personal representative shall keep vouchers for all payments which he has made, and may file them with the Clerk of the Superior Court, and shall produce and file them with the Clerk of the Superior Court if so ordered by the Superior Court or if a person interested in the estate files a written request therefor with the Clerk of the Superior Court and serves a copy thereof on the personal representative or upon the personal representative’s attorney at least five (5) calendar days prior to the time of the hearing. The vouchers must be retained by the personal representative or remain on file with the Clerk of the Superior Court until withdrawn, returned or destroyed as hereinafter provided in this Section. Any voucher filed with the Clerk of the Superior Court may be withdrawn by the personal representative or by the personal representative’s attorney on leaving a certified copy on file with the Clerk of the Superior Court, but it must be produced on demand, unless permanently withdrawn with the permission of the Superior Court. Two (2) years from the time the decree of final distribution has become final, the personal representative or the Clerk of the Superior Court may destroy the vouchers, or the Clerk of the Superior Court may deliver them to the personal representative or to the personal representative’s attorney, who may destroy them, unless a person interested in the estate has filed a written request to retain such vouchers with the Clerk of the Superior Court and has served a copy of the request on the personal representative or on the personal representative’s attorney within two (2) years from the time the decree of final distribution has become final. In the event such a request has been so filed, the Clerk of the Superior Court or the personal representative or the personal representative’s attorney may, unless otherwise ordered by the Superior Court, destroy the vouchers after four (4) years from the time the decree of final distribution has become final or the Clerk of the Superior Court may deliver the vouchers to the personal representative or to the personal representative’s attorney, who may destroy them.

SOURCE: California Probate Code, § 925 (as amended).