La. Stat. tit. 23 § 1571
Current with changes from the 2024 Legislative Session
Except as provided in R.S. 23:1573, R.S. 23:1574 and R.S. 23:1575, any employing unit which is or becomes an employer subject to the Chapter within any calendar year shall be deemed to be an employer during the whole of such calendar year.
La. R.S. § 23:1571