RSA 553:13 Bond.

I. Except as provided in RSA 553:32, no person shall administer the estate of a person deceased until such person has given bond to the judge, with sufficient sureties, in such reasonable sum as the judge shall approve, or, in lieu of a bond, other forms of security acceptable to the judge, upon condition:
(a) To return to the judge a true and perfect inventory of the estate of the deceased, upon oath, within 90 days from the date of appointment.
(b) To administer the estate according to law.
(c) To render to the judge an account of administration, upon oath, within one year, and annually thereafter unless excused by the judge or as provided by law, until a final account is filed and allowed.
(d) To pay all taxes for which such person may be or become liable