Current as of January 01, 2019 | Updated by FindLaw Staff
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The deductions, which are to be made before the partition of a succession, consist:
1. Of the sums due to one or more of the heirs for a debt due them by the deceased, or advance [advances] made to the succession, or expenses on its effects, according to the account settled among the heirs;
2. Of the amount owing to the heirs to whom a collation is due, when the collation is made by taking less, in order that the heirs may receive a portion equal to the amount of the collation which is due;
3. Of the privileged debts due or paid on account of the succession, which have been incurred since the death of the deceased, or in order to effect the partition.
Cite this article: FindLaw.com - Louisiana Civil Code Tit. I, Art. 1359. Deductions allowed - last updated January 01, 2019 | https://codes.findlaw.com/la/civil-code/la-civ-code-tit-i-art-1359/
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