Section 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 . Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 205,Sec. 40, eff. 9/1/2023.Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. 1/1/2014. See Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 205, Sec. 49.