La. Civ. Code art. 1357
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The active mass of the succession being thus formed, if there be no collation, or if the collations are made in kind, the officer proceeds to the deductions to be made from the mass, in order to ascertain the balance to be divided.
La. C.C. § 1357