{"data":{"id":"us-nc/n.c.-gen.-stat.-28a-11-4","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 28A-11-4","heading":"When collectors' powers cease; settlement of accounts.","body":"(a)\tWhen letters testamentary or letters of administration are issued, or when in any case the clerk of superior court terminates the appointment of the collector, the powers of the collector cease.\n(b)\tUpon the termination of the collector's appointment, the collector shall surrender to the personal representative or to the person otherwise entitled thereto or to the clerk all assets of the estate under this control and shall file with the clerk a verified statement of:\n(1)\tThe collector's accounts since the collector's qualification, or if the collector has previously filed an account, a statement of the collector's accounts since the date thereof;\n(2)\tThe assets of the estate and their location;\n(3)\tThe debts and liabilities of the estate;\n(4)\tAll facts and circumstances known to the collector the disclosure of which is necessary for a full and fair assessment of the collector's conduct of the office; and\n(5)\tAll additional facts and circumstances known to the collector the disclosure of which is necessary for a full and fair understanding of all matters concerning the estate.\n(c)\tThe clerk of superior court shall examine the account of the collector and if the clerk finds all of the accounts proper, the clerk shall by order approve the account. (R.C., c. 46, s. 7; C.C.P., s. 466; 1868-9, c. 113, s. 115; Code, s. 1386; Rev., s. 25; C.S., s. 27; 1973, c. 1329, s. 3; 2011-344, s. 4.)","path":["Chapter 28A. Administration of Decedents' Estates.","Article 11. Collectors."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_28A/GS_28A-11-4.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T17:59:22Z","sha256":"4ced3bfdd054d44763b3f9ba0704ec8de4eea3c9ef01e285e294670228bddb51","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-28a-11-3","next":"us-nc/n.c.-gen.-stat.-28a-11-5"},"notice":"GroundRules: Original legal text. Not legal advice."}