La. Civ. Code art. 1874
Current with changes from the 2024 Legislative Session
An obligor who had been put in default when a fortuitous event made his performance impossible is not liable for his failure to perform if the fortuitous event would have likewise destroyed the object of the performance in the hands of the obligee had performance been timely rendered.
That obligor is, however, liable for the damage caused by his delay.
La. C.C. § 1874