La. Civ. Code art. 1361
This is the official text of La. Civ. Code art. 1361, part of Louisiana’s Civil Code — louisiana's civil law tradition codifies persons, property, obligations, and family relations here rather than in a separate statutory code.
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Deductions, when collation is by taking less.
Official statutory text
But when the collation is made fictitiously and by taking less, the officer having formed the active mass of the succession, including the collation, deducts the sum at which the property collated is estimated, and on the mass thus reduced the deduction is made.
Status: in_force · Read it on the official government site
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