Louisiana Civil Code 3518 – Domicile
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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.
Acts 1991, No. 923, §1, eff. Jan. 1, 1992.