La. Civ. Code Ann. art. § 473

Art. 473.  Incorporeal movables.

Rights, obligations, and actions that apply to a movable thing are incorporeal movables.  Movables of this kind are such as bonds, annuities, and interests or shares in entities possessing juridical personality.

Interests or shares in a juridical person that owns immovables are considered as movables as long as the entity exists; upon its dissolution, the right of each individual to a share in the immovables is an immovable.

Acts 1978, No. 728, §1.