RS 51:1101 - Definitions As used in this Chapter, the following words and phrases, unless the text otherwise clearly indicates, shall have the following meanings: (1) 'Corporation' means a Louisiana business development corporation created under this Chapter. (2) 'Persons' includes individuals, firms, partnerships, corporations, trusts, associations and insurance companies. (3) 'Business' includes any commercial type activity whether conducted by an individual, firm, partnership, corporation, association or insurance company, provided such commercial type activity is located and doing business within the state of Louisiana. Acts 1962, No. 434, §1.
Louisiana Legal Code