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2019 Louisiana Laws
Civil Code
Art. 1361. Deductions, when collation is by taking less.
Universal Citation: LA Civ Code art. 1361 (2019)
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.
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