Texas Estates Code 359.003 – Supporting Vouchers and Other Documents Attached to Account
Current as of: 2024 | Check for updates
|
Other versions
(a) The personal representative of an estate shall attach to each annual account:
(1) a voucher for each item of credit claimed in the account or, to support the item in the absence of the voucher, other evidence satisfactory to the court;
(2) an official letter from the bank or other depository where the estate money on hand is deposited that shows the amounts in general or special deposits; and
(3) proof of the existence and possession of:
(A) securities owned by the estate or shown by the account; and
(B) other assets held by a depository subject to court order.
(b) An original voucher submitted to the court may on application be returned to the personal representative after approval of the account.
Terms Used In Texas Estates Code 359.003
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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 - Estate: means a decedent's property, as that property:
(1) exists originally and as the property changes in form by sale, reinvestment, or otherwise;
(2) is augmented by any accretions and other additions to the property, including any property to be distributed to the decedent's representative by the trustee of a trust that terminates on the decedent's death, and substitutions for the property; and
(3) is diminished by any decreases in or distributions from the property. See Texas Estates Code 22.012 - Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: includes a natural person and a corporation. See Texas Estates Code 22.027
- Personal property: All property that is not real property.
- Personal property: includes an interest in:
(1) goods;
(2) money;
(3) a chose in action;
(4) an evidence of debt; and
(5) a real chattel. See Texas Estates Code 22.028 - personal representative: include :
(1) an executor and independent executor;
(2) an administrator, independent administrator, and temporary administrator; and
(3) a successor to an executor or administrator listed in Subdivision (1) or (2). See Texas Estates Code 22.031 - Property: means real and personal property. See Texas Government Code 311.005
(c) The court may require:
(1) additional evidence of the existence and custody of the securities and other personal property as the court considers proper; and
(2) the personal representative at any time to exhibit the securities and other personal property to the court or another person designated by the court at the place where the securities and other personal property are held for safekeeping.