La. Civ. Code art. 1248
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The advantage which a father bestows upon his son, though in any other manner than by donation or legacy, is likewise subject to collation. Thus, when a father has sold a thing to his son at a very low price, or has paid for him the price of some purchase, for [or] has spent money to improve his son's estate, all that is subject to collation.
La. C.C. § 1248