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.

Official text of the Texas Estates Code as published by the Texas Legislative Council.