Section 362.004 - 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 proceeding had in the administration concerning a sale, renting, leasing for mineral development, or any other transaction on behalf of the estate, including an exhibit, account, or voucher previously filed and approved, without restating the particular items thereof.(b) An account for final settlement must be accompanied by proper vouchers supporting each item included in the account for which the personal representative 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 estate property that has come into the representative's possession and the disposition of that property;(2) the debts that have been paid;(3) any debts and expenses still owing by the estate;(4) any estate property still in the representative's possession;(5) the persons entitled to receive that estate and, for each of those persons: (A) the person's relationship to the decedent;(B) the person's residence, if known; and(C) whether the person is an adult or a minor and, if the person is a minor, the name of each of the minor's guardians, if any;(6) any advancement or payment made by the representative from that estate to any person entitled to receive part of that estate;(7) the tax returns due that have been filed and the taxes due and owing that have been paid, including:(A) a complete account of the amount of taxes;(B) the date the taxes were paid; and(C) the governmental entity to which the taxes were paid;(8) if on the filing of the account a tax return due to be filed or any taxes due to be paid are delinquent, the reasons for, and include a description of, the delinquency; and(9) that the representative has paid all required bond premiums.Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. 1/1/2014.