Paragraph 2: Effects of acceptance of the succession up to the amount of the net assets.

Inheritance creditors who, within the period provided for in Article 792, declare their claims after the exhaustion of the assets have recourse only against the legatees who have been fulfilled of their rights.

The heir is responsible for administering the assets he receives in the succession. He keeps an account of his administration, of the debts he pays and of the acts that commit the property received or affect its value. He is liable for serious faults in this administration. He must present the account to any creditor of the succession who so requests and respond within two months to the summons, served…

As long as the right to accept is not time-barred against him, the heir may revoke his acceptance up to the amount of the net assets by accepting purely and simply. This acceptance is retroactive to the day on which the succession was opened. Acceptance up to the net assets prevents any renunciation of the succession.

Despite forfeiture or revocation of acceptance up to the amount of net assets, estate creditors and legatees of sums of money retain exclusive rights of pursuit over the assets mentioned in the first paragraph of Article 798.

The costs of sealing, inventorying and accounting are borne by the estate. They are paid as preferential partition costs.