La. Civ. Code art. 1253
Current with changes from the 2024 legislative session, Chs. 3, 6-495, effective on or before 7/1/2024
The collation is made by taking less, when the donee diminishes the portion he inherits, in proportion to the value of the object he has received, and takes so much less from the surplus of the effects as is explained in the chapter which treats of partitions.
La. C.C. § 1253