§58-1104.

§58-1104.
   
   A. At the time and place of such hearing or at the postponement
   thereof, after first receiving satisfactory proof of the giving of the
   notice of the hearing, and if there is no contest to the probate of
   the will or the appointment of the personal representative, the court
   shall receive proof of the will and, if satisfied thereby, may admit
   the will to probate and order the appointment and qualification of the
   surviving spouse as personal representative. Unless the will provides
   otherwise, the court, in its discretion, may waive or require the
   giving of bond by the spouse regardless of the known or estimated
   value of the estate. The court, at a later time, for good cause shown,
   may waive or require a bond of the personal representative.
   
   B. After being appointed personal representative, the surviving spouse
   shall:
   
   1. Give notice to creditors in the manner provided in Section 331 of
   this titlewith respect to a decedent who has been dead for a period of
   more than five (5) years prior to the commencement of a probate
   proceeding for such decedent's estate, and file the appropriate
   affidavits as provided in Section 332 of this title;
   
   2. Make and return to the court, as in other estate proceedings, a
   true inventory and appraisement of all the estate of the decedent,
   except that the surviving spouse alone may appraise the values thereof
   and shall appraise the items set out in the estate inventory at their
   fair market values and no appraisers need be appointed by the court.
   Both the estate inventory and the appraisement thereof shall be
   verified by the surviving spouse;
   
   3. Prepare all returns and reports required by law with regard to
   estate, income and other taxes owed by the decedent or the estate and
   obtain receipts, releases and waivers as are required in regard
   thereto, or in regard to estate taxes, obtain an order releasing
   estate tax liability from the district court; and
   
   4. Carry out all other duties of a personal representative as in other
   estate proceedings.