Section 554:1

    554:1 Inventory. –
I. Every administrator shall file under the penalties of law, with the court, within 90 days after the date of appointment, a full, true, and itemized inventory of all the estate of the decedent which has come to the administrator's knowledge. If an administrator fails to file an inventory within 30 days after the required filing date, the administrator is in default. The clerk shall give notice of the default to the administrator by first class mail within 10 days after the default. The clerk shall issue a citation notice in accordance with RSA 554:26-a. The inventory shall contain a detailed itemized list of all real and personal property and the fair market values thereof as of the decedent's date of death, and how such value was determined, whether by appraisal, tax information, bank statement or other source. It shall be an unsworn falsification punishable pursuant to RSA 641:3 for the administrator to make a false statement on the inventory.
II. No appraiser shall be required to provide an opinion of the value of the assets listed by the administrator on the inventory; except that the judge may appoint one or more appraisers, either upon a motion of an interested person or on the probate court's own action, if the nature of the property or the size of the estate or some other cause makes it advisable to do so.
III. If any person claims a present legal or equitable right of title to real or personal property in the estate of the decedent, the administrator may petition the probate court pursuant to RSA 547:11-b to determine the question as between the parties.

Source. RS 159:1. CS 168:1. GS 177:1. GL 196:1. PS 189:1. 1893, 67:8. 1897, 62:1. PL 300:1. RL 353:1. RSA 554:1. 1992, 284:69. 1993, 190:12. 1996, 265:10. 2000, 95:3, eff. April 27, 2000. 2011, 88:27, eff. July 1, 2011. 2013, 67:4, eff. Jan. 1, 2014.