A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Federal Law
includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation ,
means a form of business organization in which two or more legal persons are associated as co-owners for the purposes of business or professional activities for private pecuniary gain 26 CFR 31.3406(b)(2)-3 means a form of business organization in which two or more legal persons are associated as co-owners for the purposes of business or professional activities for private pecuniary gain, organized pursuant to tribal, state, or Federal law 25 CFR 700.33
State Law
Alabama
Includes a general partnership, a limited liability partnership, a foreign limited liability partnership, a limited partnership, a foreign limited partnership, a limited liability limited partnership, and a foreign limited liability limited partnership Alabama Code 45-26-231.06 means an association of two or more persons formed under Section 10A-8A-2 Alabama Code 45-8-172.05
Arizona
includes a syndicate, group, pool, joint venture or other unincorporated organization, through or by means of which any business, financial operation or venture is carried on and which is not, within the meaning of this title, a trust, estate or corporation Arizona Laws 43-104 means an association or entity formed under section 29-1012, a predecessor law or a comparable law of another jurisdiction Arizona Laws 29-1001
California
means an association of two or more persons to carry on as coowners a business for profit formed under Section 16202, predecessor law, or comparable law of another jurisdiction, and includes, for all purposes of the laws of this state, a registered limited liability partnership, and excludes any partnership formed under Chapter 4 California Government Code 16429.4 means the School/Law Enforcement Partnership established by this section California Education Code 32262
Connecticut
means a partnership as defined in Section 7701(a)(2) of the Internal Revenue Code and the regulations adopted thereunder, as from time to time amended, and any reference in this chapter or in regulations adopted under this chapter to a partnership shall include a limited liability company that is treated as a partnership for federal income tax purposes Connecticut General Statutes 12-701 means a partnership, as defined in the Internal Revenue Code, and includes a limited liability company that is treated as a partnership for federal income tax purposes Connecticut General Statutes 12-213
Delaware
shall include both a general and a limited partnership Delaware Code Title 24 Sec. 1602
Hawaii
includes a general partnership, limited partnership, and limited liability partnership Hawaii Revised Statutes 482-1 means an association of two or more persons to carry on as co-owners a business for profit formed under section 425-109, a predecessor law, or comparable law of another jurisdiction Hawaii Revised Statutes 425-101 means any general partnership, foreign general partnership, limited liability partnership, or foreign limited liability partnership Hawaii Revised Statutes 466-3 means the same as in the Internal Revenue Code Hawaii Revised Statutes 431:10H-227
Idaho
means the Idaho rural development partnership established by section 67-9004, Idaho Code Idaho Code 67-9003
Iowa
means an association of two or more persons to carry on as co-owners a business for profit formed under section 486A Iowa Code 486A.101
Kentucky
includes both general and limited partnerships Kentucky Statutes 446.010 means an association of two (2) or more persons to carry on as co- owners a business for profit formed under KRS 362 Kentucky Statutes 362.1-101, Kentucky Statutes 14A.1-070 means the public-private partnership entered into between the Commonwealth and a private entity or entities for the purpose of creating, running, and maintaining the network Kentucky Statutes 154.15-010
Louisiana
means a partnership formed under the laws of this state or a foreign partnership as defined in R Louisiana Revised Statutes 30:61
Maine
means a partnership formed under section 1022 or any predecessor law Maine Revised Statutes Title 31 Sec. 1091 means an association of 2 or more persons to carry on as co-owners a business for profit formed under section 1022, predecessor law or comparable law of another jurisdiction Maine Revised Statutes Title 31 Sec. 1001
Maryland
includes a partnership registered as a limited liability partnership authorized by Title 9A of the Corporations and Associations Article
Massachusetts
shall include a limited liability company with more than 1 member, and a member of such a limited liability company shall be deemed to be a partner Massachusetts General Laws ch. 176J sec. 1
Michigan
means a taxpayer that is required to or has elected to file as a partnership for federal income tax purposes Michigan Laws 324.43702
Missouri
any partnership or limited liability partnership Missouri Laws 327.011
Montana
has the meaning provided in 15-30-2101 Montana Code 15-30-3102 means a general partnership formed under the laws of this state or comparable law of another jurisdiction Montana Code 35-8-1205 means a program of collaboration between the commissioner, the department, insurers, and their insureds to create an incentive, through the issuance of insurance policies or certificates certified by the commissioner and the department, for individuals to purchase long-term care insurance Montana Code 53-6-802
Nevada
includes a limited partnership Nevada Revised Statutes 104.9205
New York
shall include , unless a different meaning is clearly required, a subchapter K limited liability company N.Y. Tax Law 1302, N.Y. Tax Law 1322, N.Y. New York City Administrative Code 11-1701, N.Y. New York City Administrative Code 11-1901, N.Y. Tax Law 601
North Carolina
means a partnership as defined in G North Carolina General Statutes 59-73.1 means the North Carolina Housing Partnership North Carolina General Statutes 20-280.6
North Dakota
includes a limited liability partnership registered under chapter 45-22 North Dakota Code 1-01-49
Oregon
means an association of two or more persons to carry on as co-owners a business for profit created under ORS 67 N.Y. New York City Administrative Code 24-234 – Operation or Use of Sound Reproduction Device in or On Rapid Transit Railroad, Omnibus or Ferry
Rhode Island
means an entity classified as a partnership for federal income tax purposes Rhode Island General Laws 44-48.3-3., Rhode Island General Laws 42-64.20-3.
South Carolina
includes a limited liability company taxed for South Carolina income tax purposes as a partnership;

(2) “partner” includes a member of a limited liability company taxed for South Carolina income tax purposes as a partnership;

(3) “corporation” includes a limited liability company or professional or other association taxed for South Carolina income tax purposes as a corporation; and

(4) “shareholder” includes a member of a limited liability company taxed for South Carolina income tax purposes as a corporation South Carolina Code 9-16-315

Tennessee
means an association of two (2) or more persons to carry on as co-owners of a business or other undertaking for profit formed under &sect means an organization or association formed pursuant to the terms of a memorandum or cooperation by and among the department, the commission, the institutions participating in the consortium and participating organizations from private industry, the purpose of which is to develop certain strategic plans and key objectives to leverage the collective resources of each partnership participant to achieve superior economic growth in this state
Texas
means an entity governed as a partnership under Title 4 Texas Government Code 30.00304
Utah
includes a syndicate, group, pool, joint venture, or other unincorporated organization:

(A)  through or by means of which any business, financial operation, or venture is carried on; and

(B)  which is not, within the meaning of this chapter:

(I)  a trust;

(II)  an estate; or

(III)  a corporation Utah Code 59-10-103 means an association of two or more persons to carry on as co-owners a business for profit formed under this chapter or that becomes subject to this chapter under Part 10, Merger, Interest Exchange, Conversion, and Domestication, or Section 48-1d-1405 Utah Code 48-1d-102
Vermont
means a general partnership under chapter 22 of this title, a predecessor law, or comparable law of another jurisdiction means an association of two or more persons to carry on as co-owners a business for profit formed under section 3212 of this title, predecessor law, or comparable law of another jurisdiction and includes for all purposes of the laws of this State a limited liability partnership
Virginia
means the Virginia Economic Development Partnership Virginia Code 2.2-2290, Virginia Code 15.2-1648 means the Virginia Economic Development Partnership Authority Virginia Code 2.2-2296
West Virginia
includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, financial operation or venture is carried on, and which is not a trust or estate, a corporation or a sole proprietorship West Virginia Code 11-13Q-3, West Virginia Code 11-13R-3, West Virginia Code 11-13C-3 includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, financial operation or venture is carried on, and which is not a trust or estate, a corporation or a sole proprietorship or an unincorporated organization which under Section 761 of the Internal Revenue Code of 1986, as amended, and is not treated as a partnership for the taxable year for federal income tax purposes West Virginia Code 11-23-3 includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, financial operation or venture is carried on, which is not a sole proprietorship, trust or estate, and which is treated as a partnership for federal income tax purposes for the taxable year West Virginia Code 11-13AA-3 includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any privilege taxable under this article is exercised and which is not within the meaning of this article a trust or estate or corporation West Virginia Code 11-13A-2 includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any privilege taxable under this article is exercised, and which is not within the meaning of this article a trust or estate or corporation West Virginia Code 11-27-3 includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which coal is severed, extracted, reduced to possession in this state, or is produced or prepared in this state, for sale, profit or commercial use West Virginia Code 11-12B-2 means a general or limited partnership or organization of any kind treated as a partnership for tax purposes under the laws of this state West Virginia Code 11-24-3a means and includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, financial operation or venture is carried on, which is classified as a partnership for federal income tax purposes for the taxable year West Virginia Code 11-13N-2 means and includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, which is classified as a partnership for federal income tax purposes for the taxable year West Virginia Code 11-13M-2, West Virginia Code 11-13O-2
Wisconsin
has the meaning given in s Wisconsin Statutes 62.133
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