Sec. 1204.102.  CONTENTS OF ACCOUNT.  (a)  Except as provided by Subsection (b), it is sufficient for an account for final settlement to:
(1)  refer to the inventory without describing each item of property in detail; and
(2)  refer to and adopt any guardianship proceeding concerning sales, renting, leasing for mineral development, or any other transaction on behalf of the guardianship estate, including an exhibit, account, or voucher previously filed and approved, without restating the particular items.
(b)  An account for final settlement shall be accompanied by proper vouchers supporting each item included in the account for which the guardian has not already accounted and, either by reference to any proceeding described by Subsection (a) or by a statement of the facts, must show:
(1)  the property, rents, revenues, and profits received by the guardian, and belonging to the ward, during the term of the guardianship;
(2)  the disposition made of the property, rents, revenues, and profits;
(3)  any expenses and debts against the estate that remain unpaid;
(4)  any estate property that remains in the guardian's possession;
(5)  that the guardian has paid all required bond premiums;
(6)  the tax returns the guardian has filed during the guardianship;
(7)  the amount of taxes the ward owed during the guardianship that the guardian has paid;
(8)  a complete account of the taxes the guardian has paid during the guardianship, including:
(A)  the amount of the taxes;
(B)  the date the guardian paid the taxes; and
(C)  the name of the governmental entity to which the guardian paid the taxes;
(9)  a description of all current delinquencies in the filing of tax returns and the payment of taxes, including a reason for each delinquency; and
(10)  other facts as appear necessary to a full and definite understanding of the exact condition of the guardianship.
Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.