(1) After the occurrence of reversionary succession, the provisional heir is still liable for the obligations of the estate to the extent that the reversionary heir is not liable. The liability also continues in existence for those obligations of the estate that in the relationship between the provisional heir and the reversionary heir are borne by the provisional heir.
(2) After the occurrence of the reversionary succession, the provisional heir may refuse the discharge of the obligations of the estate, unless they have unlimited liability, to the extent that what they are owed from the inheritance is not sufficient. The provisions of sections 1990 and 1991 apply accordingly.