La. Civ. Code art. 38
Current with operative changes from the 2024 Third Special Legislative Session
The domicile of a natural person is the place of his habitual residence. The domicile of a juridical person may be either the state of its formation or the state of its principal place of business, whichever is most pertinent to the particular issue, unless otherwise specifically provided by law.
La. C.C. § 38