There is a newer version of the North Carolina General Statutes
2014 North Carolina General Statutes
Chapter 28A - Administration of Decedents' Estates.
Article 21 - Accounting.
§ 28A-21-5 - Vouchers presumptive evidence.
NC Gen Stat § 28A-21-5 (2014) What's This?
28A-21-5. Vouchers presumptive evidence.
Vouchers, without other proof, are presumptive evidence of disbursement, unless impeached. If lost, the accounting party must, if required, make oath to that fact setting forth the manner of loss, and state the contents and purport of the voucher. (C.C.P., s. 480; Code, s. 1401; Rev., s. 101; C.S., s. 107; 1973, c. 1329, s. 3.)
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