§ 168. Accounting by Survivor
168. Accounting by Survivor
The survivor shall keep a fair and full account and statement of all community debts and expenses paid by him, and of the disposition made of the community property; and, upon final partition of such estate, shall deliver to the heirs, devisees or legatees of the deceased spouse their interest in such estate, and the increase and profits of the same, after deducting therefrom the proportion of the community debts chargeable thereto, unavoidable losses, necessary and reasonable expenses, and a reasonable commission for the management of the same. The survivor may not be liable for losses sustained by the estate, except when the survivor has been guilty of gross negligence or bad faith.