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A BILL TO BE ENTITLED
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AN ACT
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relating to supporting vouchers and other documents attached to |
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annual accounts filed by guardians of the estate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1163.003(a), Estates Code, is amended to |
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read as follows: |
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(a) The guardian of the estate shall attach to each annual |
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account: |
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(1) a voucher, including a receipt, invoice, or proof |
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of payment, for each item of credit claimed in the account or, to |
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support the item in the absence of the voucher, other evidence |
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satisfactory to the court; |
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(2) an official letter from the bank or other |
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depository where the money on hand of the estate or ward is |
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deposited that shows the amounts in general or special deposits; |
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[and] |
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(3) proof of the existence and possession of: |
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(A) securities owned by the estate or shown by |
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the account; and |
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(B) other assets held by a depository subject to |
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court order; |
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(4) an official statement that covers the date that |
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the accounting period ends issued by each bank or other depository |
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where: |
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(A) the money on hand of the estate or ward is |
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deposited; or |
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(B) the securities or other assets are held for |
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safekeeping; and |
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(5) a bill of sale, contract, or other agreement |
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evidencing the sale of personal property of the estate or ward |
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during the accounting period. |
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SECTION 2. Section 1163.003, Estates Code, as amended by |
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this Act, applies to a guardianship proceeding that is pending or |
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commenced on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2025. |