La. Civ. Code art. 2801
Current with operative changes from the 2024 Third Special Legislative Session
A partnership is a juridical person, distinct from its partners, created by a contract between two or more persons to combine their efforts or resources in determined proportions and to collaborate at mutual risk for their common profit or commercial benefit.
Trustees and succession representatives, in their capacities as such, and unincorporated associations may be partners.
La. C.C. § 2801