La. Civ. Code art. 3518
Current with changes from the 2024 First and Second Extraordinary Sessions
For the purposes of this Book, the domicile of a person is determined in accordance with the law of this state. A juridical person may be treated as a domiciliary of either the state of its formation or the state of its principal place of business, whichever is most pertinent to the particular issue.
La. C.C. § 3518