§ 28A-21-2. Final accounts.
§ 28A‑21‑2. Finalaccounts.
(a) Unless the time forfiling the final account has been extended by the clerk of superior court, thepersonal representative or collector must file the final account for settlementwithin one year after qualifying or within six months after receiving a Stateestate or inheritance tax release, whichever is later. If no estate orinheritance tax return was required to be filed for the estate, the personalrepresentative or collector shall so certify in the final account filed withthe clerk of superior court. Such certification shall list the amount and valueof all of the decedent's property, and with respect to real estate, itsparticular location within or outside the State, including any propertytransferred by the decedent over which the decedent had retained any interest,or any property transferred within three years prior to the date of thedecedent's death, and after being filed and accepted by the clerk of thesuperior court shall be prima facie evidence that such property is free of anyState inheritance or State estate tax liability. The personal representative orcollector shall produce vouchers for all payments or verified proof for allpayments in lieu of vouchers. With the approval of the clerk of superior court,such account may be filed voluntarily at any time. In all cases, the accountingshall be reviewed, audited and recorded by the clerk of superior court in themanner prescribed in G.S. 28A‑21‑1.
(b) Except as providedin subsection (a), after the date specified in the general notice to creditorsas provided for in G.S. 28A‑14‑1, if all of the debts and otherclaims against the estate of the decedent duly presented and legally owing havebeen paid in the case of a solvent estate or satisfied pro rata according toapplicable statutes in the case of an insolvent estate, the personalrepresentative or collector may file his final account to be reviewed, auditedand recorded by the clerk of superior court. Nothing in this subsection shallbe construed as limiting the right of the surviving spouse or minor children tofile for allowances under G.S. 30‑15 through 30‑18 and the right ofa surviving spouse to file for property rights under G.S. 29‑30. (C.C.P.,s. 481; Code, s. 1402; Rev., s. 103; C.S., s. 109; 1973, c. 1329, s. 3; 1975,c. 637, s. 5; 1977, c. 446, s. 1; 1979, c. 801, s. 13; 1981, c. 955, s. 2; 1981(Reg. Sess., 1982), c. 1221, s. 3; 1985, c. 82, s. 3; c. 656, s. 3.1; 1985(Reg. Sess., 1986), c. 822, s. 3; 1989, c. 770, s. 9; 1999‑337, s. 4.)