Sec. 453.006. ACCOUNT OF DEBTS AND DISPOSITION OF COMMUNITY PROPERTY. (a) The surviving spouse shall keep a fair and full account and statement of: (1) all debts and expenses paid by the surviving spouse; and (2) the disposition made of the community property. (b) The surviving spouse or personal representative shall keep a separate, distinct account of all debts allowed or paid in the administration and settlement of an estate described by Section 101.052 .
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