On final partition of the community estate, the surviving spouse shall deliver to the deceased spouse's heirs or devisees their interest in the estate, and the increase in and profits of the interest, after deducting from the interest:

1. (1) the proportion of the debts chargeable to the interest;
2. (2) unavoidable losses;
3. (3) necessary and reasonable expenses; and
4. (4) a reasonable commission for the management of the interest.

Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.

Acts 2023, 88th Leg., R.S., Ch. 205 (S.B. 1373), Sec. 41, eff. September 1, 2023.