spouse as personal representative - Duties of representative. A. At the time and place of such hearing or at the postponement thereof, after first receiving satisfactory proof of the giving of the notice of the hearing, and if there is no contest to the probate of the will or the appointment of the personal representative, the court shall receive proof of the will and, if satisfied thereby, may admit the will to probate and order the appointment and qualification of the surviving spouse as personal representative. Unless the will provides otherwise, the court, in its discretion, may waive or require the giving of bond by the spouse regardless of the known or estimated value of the estate. The court, at a later time, for good cause shown, may waive or require a bond of the personal representative. B. After being appointed personal representative, the surviving spouse shall: 1. Give notice to creditors in the manner provided in Section 331 of this title with respect to a decedent who has been dead for a period of more than five (5) years prior to the commencement of a probate proceeding for such decedent's estate, and file the appropriate affidavits as provided in Section 332 of this title; 2. Make and return to the court, as in other estate proceedings, a true inventory and appraisement of all the estate of the decedent, except that the surviving spouse alone may appraise the values thereof and shall appraise the items set out in the estate inventory at their fair market values and no appraisers need be appointed by the court. Both the estate inventory and the appraisement thereof shall be verified by the surviving spouse; 3. Prepare all returns and reports required by law with regard to estate, income and other taxes owed by the decedent or the estate and obtain receipts, releases and waivers as are required in regard thereto, or in regard to estate taxes, obtain an order releasing estate tax liability from the district court. For deaths occurring on or after January 1, 2010, no release of estate tax liability is necessary pursuant to Section 5 of this act; and 4. Carry out all other duties of a personal representative as in other estate proceedings. Added by Laws 1979, c. 258, § 17, eff. Oct. 1, 1979. Amended by Laws 1980, c. 286, § 3, eff. Oct. 1, 1980; Laws 1988, c. 228, § 19, emerg. eff. June 22, 1988; Laws 2010, c. 436, § 4, eff. July 1, 2010.
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