Sec. 359.003.  SUPPORTING VOUCHERS AND OTHER DOCUMENTS ATTACHED TO ACCOUNT.  (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.
(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.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.