§ 2203. Decree on filing instruments approving accounts\n 1. A fiduciary may present to the court a petition showing the names\nand post-office addresses of all persons interested, that all taxes have\nbeen paid or that no taxes were due and that the petitioner has fully\naccounted and made full disclosure in writing of his administration of\nthe estate to all persons who would be required to be served with\nprocess in a proceeding under section twenty-two hundred ten of this\narticle and praying for a decree releasing and discharging the\npetitioner.\n 2. The petition shall also show\n (a) in the case of a fiduciary other than a testamentary trustee,\nguardian or lifetime trustee either that his letters have been revoked\nor that he has been removed or that the time for creditors to present\nclaims has expired and that all known debts of the decedent and\nadministration expenses have been paid,\n (b) in the case of a trustee whether or not the trust has been fully\nexecuted,\n (c) in the case of a guardian either that the infant has reached his\nmajority or has died.\n 3. The petitioner shall also file with the petition acknowledged\ninstruments executed by all the persons who would be required to be\nserved with process in a proceeding under section twenty-two hundred ten\nof this article or in the case of an infant, incompetent or conservatee\nwhose legacy, distributive share or claim has been paid, by the\nguardian, committee or conservator of his property or person receiving\npayment, approving the account of the petitioner and releasing and\ndischarging the petitioner.\n 4. The court may thereupon make a decree releasing and discharging the\npetitioner and the sureties on his bond, if any, from any further\nliability to all persons interested.\n
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