Louisiana Revised Statutes Tit. 8, § 451. Corporate operation

It shall be unlawful to operate a perpetual or endowed care cemetery in this state except by means of a corporation organized in accordance with the laws of this state. This Section, however, shall not apply to any person, firm, or corporation which, prior to August 1, 1962, owned and operated a cemetery in which the persons, firm, or corporation had sold or contracted to sell interment spaces with a provision for perpetual or endowed care, if the person, firm, or corporation has complied with the provisions of R.S. 8:457.