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To dissolve/terminate your domestic LLC in Louisiana you have two options, online or paper form. Louisiana will send you a Certificate of Dissolution after you submit the notarized Affidavit to Dissolve Limited Liability Company with the appropriate filing fee by mail or fax.
This means that most LLCs are disregarded entities for federal tax purposes. Nevertheless, an LLC can elect to be taxed as a corporation by filing Form 8832. Upon the effective date of the election, the company loses its status as a disregarded entity. An LLC that is taxed as a corporation, however, may qualify as an S corp, in which case it would again be a disregarded entity.