I. Except as provided in RSA 553:32, no person shall administer the estate of a person deceased until such person has given bond to the judge, with sufficient sureties, in such reasonable sum as the judge shall approve, or, in lieu of a bond, other forms of security acceptable to the judge, upon condition: (a) To return to the judge a true and perfect inventory of the estate of the deceased, upon oath, within 90 days from the date of appointment.(b) To administer the estate according to law.(c) To render to the judge an account of administration, upon oath, within one year, and annually thereafter unless excused by the judge or as provided by law, until a final account is filed and allowed.(d) To pay all taxes for which such person may be or become liable under RSA 87.(e) To pay and deliver the rest and residue of the estate upon allowance of the final account or motion for summary administration which shall be found remaining to the residuary legatee or legatees under the will or distributee or distributees of the intestate estate. (f) To deliver the certificate of appointment into the court of probate if a subsequent appointment is granted. II. Notwithstanding the provisions of paragraph I, when the estate has a gross value of $25,000 or less, only a personal bond without sureties will be required. In addition, in cases in which the department of health and human services is administering an estate pursuant to RSA 126-A:34, I(e), no bond shall be required.III. In the discretion of the judge, the requirements for the giving of bond and sureties or other forms of security may be waived.IV. The judge may at any time or upon motion of an administrator or beneficially interested person, require a further bond, with sufficient sureties, or reduce an existing bond, if the judge determines it is appropriate under the circumstances.Amended by 2013, 144:44, eff. 7/1/2013.RS 158:12. CS 167:12. GS 176:12. GL 195:12. PS 188:12. PL 299 :13. RL 352:13. 1947, 264:1. RSA 553:13. 1955, 47:1. 1986, 34:1. 1987, 24:1, 2. 1988, 200:1, 2. 1994, 58:1, 2. 1995, 277:19. 2002, 232:11. 2005, 252:1, eff. Jan. 1, 2006. 2013, 144:44, eff. July 1, 2013.