Cap. 16 · Civil Code (Cap. 16)
Cap. 16 Art. 1161Presumption of payment in other cases.
Sub-title V
The debt shall likewise be presumed to have been paid if -
(a) a general account has been taken between the parties of what is due by the one to the other, at least three times after the debt fell due, without any mention of such debts or any other reservation including it; and
(b) the demand in regard to such debt is made after the death of the debtor, or after a period of not less than three years from the day of the acquittance relating to the last general account.