§58-527.

§58-527.
   
   A. When no compensation is provided by the will, or the executor
   renounces all claim thereto, he must be allowed commissions upon the
   amount of the whole estate accounted for by him, excluding all
   property not ranked as assets, as follows:
   
   1. For the first thousand dollars, at the rate of five percent (5%);
   
   2. For the next Five Thousand Dollars ($5,000.00), at the rate of four
   percent (4%); and
   
   3. For all amounts above Six Thousand Dollars ($6,000.00), at the rate
   of two and one-half percent (2 1/2%); and the same commission must be
   allowed administrators.
   
   In all cases such further allowance may be made, as the judge of the
   district court may deem just and reasonable, for any extraordinary
   service. The total amount of such allowance must not exceed the amount
   of commissions allowed by this section.
   
   B. Co-executors and co-administrators shall be entitled, as a unit, to
   the same fee allowable to a single executor or administrator, which
   shall be divided among them as the court may determine, unless they
   agree to a different division and the division is approved by the
   court.
   
   C. An executor or administrator who does not serve during the entire
   administration of an estate shall be entitled to only a portion of the
   fee provided in subsection A of this section, and such portion shall
   be determined by the court in its discretion.