§ 7-302. Initial account

   The initial account of the administration of the property of the decedent shall contain the certificate of the personal representative of:

   (a) The total value of property as shown in all inventories made prior to the date of the account;

   (b) All receipts of the estate during the period of administration;

   (c) The date of each purchase, sale, lease, transfer, compromise, settlement, disbursement, or distribution of assets of the estate, a description of each such transaction, and a statement of the amount by which it affects the amounts referred to in subsections (a) and (b) of this section; and

   (d) The value of any assets remaining in the hands of the personal representative.

HISTORY: An. Code 1957, art. 93, § 7-302; 1974, ch. 11, § 2; 2010, ch. 72, § 5.