Section 43-2-550
Final settlement required following death, removal or resignation of executor or administrator.
When an executor or administrator dies, resigns or is removed, or his letters are revoked, or his authority ceases from any cause, he must within one month after his authority ceases or, in case of his death, his personal representative must or, in case of his removal from the state, his sureties must, within six months after the grant of letters, file his accounts, vouchers and statement of heirs and legatees for and must make final settlement of the administration of, such executor or administrator, of which settlement notice must be given in the same manner; and such settlement must be conducted and governed, except as otherwise provided in this article, by the same rules and provisions of law as other final settlements by executors or administrators.
(Code 1852, §1876; Code 1867, §§2165, 2232; Code 1876, §§2537, 2590; Code 1886, §2173; Code 1896, §241; Code 1907, §2692; Acts 1923, No. 492, p. 655; Code 1923, §5925; Code 1940, T. 61, §320.)