CSC Louisiana Laws Governing Business Entities Annotated

Acknowledgments
About the Senior Legal Advisor to CSC® Publishing
Table of Sections Affected by 2025-2026 Legislation
Table of New Annotations
Analysis of Select Legislative Changes to Louisiana Laws Governing Business Entities
Summaries of Louisiana Full-Text Cases of Interest
Louisiana Fee Schedule

Title 12. Corporations and Associations
Chapter 1. Business Corporation Act, 12:1-101 to 12:1-1705
Chapter 2. Nonprofit Corporation Law, 12:201 to 12:269
Chapter 3. Foreign Corporation Law, 12:301 to 12:321
Chapter 4. Special Corporations, 12:401 to 12:499.13
Chapter 5. Louisiana Unincorporated Association Act, 12:501 to 12:520
Chapter 6. Transfer of Stock, 12:601 to 12:651
Chapter 7. Financing Corporate Activities, 12:701 to 12:704
Chapter 8. Professional Law Corporations, 12:801 to 12:816
Chapter 9. Professional Medical Corporations, 12:901 to 12:915
Chapter 10. Industrial or Economic Development Corporations, 12:951 to 12:972
Chapter 11. Professional Dental Corporations and Limited Liability Companies, 12:981 to 12:995
Chapter 12. Professional Accounting Corporations, 12:1011 to 12:1025
Chapter 13. Miscellaneous Provisions Applicable to More than One Kind of Corporation, 12:1041, 12:1042
Chapter 14. Professional Chiropractic Corporations, 12:1051 to 12:1065
Chapter 15. Professional Nursing Corporations, 12:1071 to 12:1085
Chapter 16. Professional Architectural Corporations, 12:1086 to 12:1101
Chapter 17. Professional Optometry Corporations, 12:1110 to 12:1124
Chapter 18. Professional Psychology Corporations, 12:1130 to 12:1144
Chapter 19. Professional Veterinary Medicine Corporations, 12:1151 to 12:1165
Chapter 20. Architectural-Engineering Corporations, 12:1171 to 12:1181
Chapter 21. Professional Occupational Therapy Corporations, 12:1190 to 12:1204
Chapter 22. Limited Liability Companies, 12:1301 to 12:1370
Chapter 23. Professional Social Work Corporations, 12:1400 to 12:1414
Chapter 24. Prescriptive Periods Applicable to Business Organizations, 12:1501, 12:1502
Chapter 25. Conversions of Business Organizations, 12:1601 to 12:1607
Chapter 26. Provisions Applicable to More than One Kind of Business Organization, 12:1701 to 12:1705
Chapter 27. Benefit Corporations, 12:1801 to 12:1832
Chapter 28. Louisiana Churches and Nonprofit Religious Organizations Self-Insured Fund, 12:1851 to 12:1870

Title 9. Civil Code—Ancillarie

Book 1. Of Persons
Code Title 10. Of Corporations
Chapter 1. Corporations; Unauthorized Corporations; Unincorporated Nonprofit Associations, 9:1051

Book 3. Of the Different Modes of Acquiring the Ownership of Things
Code Title 2. Of Donations Inter Vivos (Between Living Persons) and Mortis Causa
(In Prospect of Death)
Chapter 1. Louisiana Trust Code, 9:1721 to 9:2252
Chapter 1-B. Foreign Trusts, 9:2262.1 to 9:2262.4

Code Title 11. Partnership
Chapter 1. Central Registry for Contracts of Partnership, 9:3401 to 9:3410
Chapter 2. Qualification of Foreign Partnerships, 9:3421 to 9:3428
Chapter 3. Registered Limited Liability Partnerships, 9:3431 to 9:3435
Chapter 4. Merger or Consolidation, 9:3441 to 9:3447

Code Title 19. Of Alternative Dispute Resolution
Chapter 2. Louisiana Binding Arbitration Law, 9:4201 to 9:4217
Chapter 4. International Commercial Arbitration Act, 9:4241 to 9:4276

Title 10. Commercial Laws
Chapter 1. General Provisions, 10:1-101 to 10:1-310
Chapter 8. Investment Securities, 10:8-101 to 10:8-511
Chapter 9. Secured Transactions, 10:9-101 to 10:9-809
Chapter 12. Controllable Electronic Records, 10:12-101 to 10:12-107
Chapter 13. Transitional Provisions for Uniform Commercial Code Amendments, 10:13-101 to 10:13-306

Title 47. Revenue and Taxation
Subtitle 1. Preliminary and General Provisions
Chapter 1. General Provisions, 47:8

Subtitle 2. Provisions Relating to Taxes Collected and Administered by the
Collector of Revenue
Chapter 1. Income Tax, 47:287.2 to 47:287.785, 47:300.1 to 47:300.11
Chapter 5. Corporation Franchise Tax, 47:601 to 47:618
Chapter 18. Administrative provisions, 47:1566, 47:1568

Subtitle 5. Exemptions for Industry
Chapter 5. Corporate Tax Apportionment Program, 47:4331
Chapter 6. Contracts for Businesses, 47:4351 to 47:4355

Title 49. State Administration
Chapter 3. Secretary of State, 49:222, 49:225 to 49:227

Title 51. Trade and Commerce
Chapter 1. In General, 51:125, 51:126, 51:211 to 51:284
Chapter 2. Particular Goods, 51:701 to 51:724
Chapter 6. Business Development Corporations, 51:1101 to 51:1120
Chapter 6-B. Venture capital network law, 51:1141 to 51:1146
Chapter 39-B. Louisiana Business and Industrial Development Company Act, 51:2386 to 51:2398
Chapter 54. Corporate Headquarters Relocation Program, 51:3111 to 51:3115

Louisiana Civil Code
Book 3. Of the Different Modes of Acquiring the Ownership of Things
Code Title 11. Partnership
Chapter 1. General Principles, Arts. 2801 to 2807
Chapter 2. Obligations and Rights of Partners Toward Each Other and Toward the Partnership, Arts. 2808 to 2813
Chapter 3. Relations of the Partnership and the Partners with Third Persons, Arts. 2814 to 2817
Chapter 4. Cessation of Membership, Arts. 2818 to 2825
Chapter 5. Termination of a Partnership, Arts. 2826 to 2831
Chapter 6. Dissolution, Liquidation, and Division of Assets, Arts. 2832 to 2835
Chapter 7. Partnership in Commendam, Arts. 2836 to 2848

Code Title 19. Of Arbitration
Arts. 3099 to 3132

Louisiana Code of Civil Procedure
Book 1. Courts, Actions, and Parties
Code Title 1. Courts
Chapter 2. Venue, Arts. 42, 77 to 79, 83, 85, 86

Code Title 2. Actions
Chapter 5. Class and Derivative Actions, Arts. 611 to 617

Code Title 3. Parties
Chapter 2. Parties Plaintiff, Arts. 687 to 699
Chapter 3. Parties Defendant, Arts. 736 to 740, 742

Book 2. Ordinary Proceedings
Code Title 2. Citation and Service of Process
Chapter 3. Service on Legal and Quasi Legal Entities, Arts. 1261 to 1267

Code Title 3. Production of Evidence
Chapter 3. Discovery, Arts. 1442, 1446, 1448, 1450, 1457, 1469

Book 7. Special Proceedings
Code Title 3. Extraordinary Remedies
Chapter 3. Mandamus, Arts. 3861, 3862, 3864
Chapter 4. Quo Warranto, Arts. 3901, 3902

Louisiana Administrative Code
Title 19. Corporation and Business
Part V. Secretary of State
Chapter 1. Domestic Corporations, 100, 102
Chapter 5. Nonprofit Corporations, 500, 502
Chapter 7. Foreign Corporations, 700 to 703
Chapter 9. Special Corporations, 900, 902
Chapter 11. Limited Liability Companies, 1100, 1102
Chapter 13. Partnerships, 1300 to 1302

Title 61. Revenue and Taxation
Part I. Taxes Collected and Administered by The Secretary of Revenue
Chapter 3. Corporation Franchise Tax, 301 to 320
Chapter 10. Income Tax: Pass-Through Entities, 1001
Chapter 11. Corporation Income Tax, 1114 to 1195
Chapter 14. Income Tax: Partnerships, 1401

Appendix A: Full Text of Featured Cases Of Interest
Appendix B: Louisiana Business Entity Forms
Index

Louisiana Business Entity Forms (Available on LexisNexis® Store Download Center)