72-14-401. Fiduciary deposit of money when interested person under disability or similar circumstances — receipt as voucher. When property in the hands of a personal representative, trustee, or other fiduciary is assigned or distributed to any heir, legatee, devisee, creditor, beneficiary, or person interested in an estate or trust who does not have an agent in this state or who cannot be found or who refuses to accept the property or to give a proper voucher for the property or to a minor or incompetent person who does not have a legal guardian to receive the property or person authorized to receipt for the property and the property or any part of the property consists of money, the personal representative, trustee, or other fiduciary may deposit the money in a special fund in the name of the heir, legatee, devisee, creditor, beneficiary, or person interested with the county treasurer of the county in which the proceedings are pending or in which the property is located. The county treasurer shall give a receipt for the money and is liable upon the treasurer”s official bond. The receipt must be considered and received by the court or judge as a voucher in favor of the personal representative, trustee, or other fiduciary with the same force and effect as if executed by the heir, legatee, devisee, creditor, beneficiary, or person interested.