§ 26-17.5. Personal representatives
A. Within sixteen months from the date of the qualification, personal representatives shall exhibit before the commissioner of accounts a statement of all money and other property which such fiduciary has received, or become chargeable with, or has disbursed within twelve months from the date of qualification.
B. After the first account of the fiduciary has been filed and settled, the second and subsequent accounts for each succeeding twelve-month period shall be due within four months from the last day of the twelve-month period commencing on the terminal date of the preceding account unless the commissioner of accounts extends the period for filing upon reasonable cause.
C. Notwithstanding the above, a personal representative may file a first or subsequent account at an earlier date, and the commissioner of accounts or the court may require the personal representative to file a first or subsequent account at an earlier date upon reasonable cause shown.
(1993, c. 689.)
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