§ 26-17.3. Settlement of fiduciaries' accounts
Every fiduciary referred to in this chapter shall account before the commissioner of accounts of the jurisdiction wherein he qualified as hereinafter provided. Every account shall be signed by all fiduciaries. A statement in a separate document attached to an account that a fiduciary has received, read and agrees with the account shall, if signed by the fiduciary, be treated as a signature to the account.
Forms for accounts containing instructions concerning their use shall be provided to each clerk of court by the Office of the Executive Secretary of the Supreme Court, and the clerk shall provide the appropriate form to every fiduciary who qualifies in the clerk's office.
An accounting may be made on the form provided by the clerk, on a computer-generated facsimile or in any other clear format.
(1993, c. 689; 1997, c. 842.)
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