72-3-1005. Final accounting required to close estate. (1) Before an estate may be finally closed and the personal representative relieved of duties and obligations, the personal representative shall either file with the court or deliver to all interested persons an accounting under oath showing the amount of money received and expended by the personal representative, the amount of all claims presented against the estate, and the names of the claimants and all other matters necessary to show the state of its affairs.
(2) Any interested person at any time during the course of the administration of an estate may for good cause shown require further accountings.
(3) If the personal representative is the sole residual beneficiary of the estate, an accounting need not be made.
History: En. 91A-3-1012 by Sec. 5, Ch. 516, L. 1975; R.C.M. 1947, 91A-3-1012; amd. Sec. 10, Ch. 52, L. 1981; amd. Sec. 2384, Ch. 56, L. 2009.
Structure Montana Code Annotated
Title 72. Estates, Trusts, and Fiduciary Relationships
Chapter 3. Upc -- Probate and Administration
72-3-1004. Closing estate by sworn statement of personal representative
72-3-1005. Final accounting required to close estate
72-3-1007. through 72-3-1010 reserved
72-3-1011. Limitation on actions against personal representative
72-3-1012. Liability of distributees to claimants
72-3-1013. Limitation on actions against distributees
72-3-1014. Certificate discharging liens securing fiduciary performance
72-3-1015. Estate to be closed within two years
72-3-1016. Subsequent administration upon discovery of other property