Maryland Corporations and Associations Section 9A-202
§ 9A-202.
  (a)   Except as otherwise provided in subsection (c), the unincorporated association of two or more persons to carry on as co-owners a business for profit forms a partnership, whether or not the persons intend to form a partnership and whether or not the association is called "partnership", "joint venture", or any other name.
  (b)   A partnership may be created under:
    (1)   This title;
    (2)   The Maryland Uniform Partnership Act and its subsequent amendments; or
    (3)   A statute of another jurisdiction comparable to this title or the Maryland Uniform Partnership Act and their respective subsequent amendments.
  (c)   An unincorporated association or entity created under a law other than the laws described in subsection (b) is not a partnership.
  (d)   In determining whether a partnership is formed, the following rules apply:
    (1)   Joint tenancy, tenancy in common, tenancy by the entireties, joint property, common property, or part ownership does not by itself establish a partnership, even if the co-owners share profits made by the use of the property.
    (2)   The sharing of gross returns does not by itself establish a partnership, even if the persons sharing them have a joint or common right or interest in property from which the returns are derived.
    (3)   A person who receives a share of the profits of a business is presumed to be a partner in the business, unless the profits were received in payment:
      (i)   Of a debt by installments or otherwise;
      (ii)   For services as an independent contractor or of wages or other compensation to an employee;
      (iii)   Of rent;
      (iv)   Of an annuity or other retirement or health benefit to a beneficiary, representative, or designee of a deceased or retired partner;
      (v)   Of interest or other charge on a loan, even if the amount of payment varies with the profits of the business, including a direct or indirect present or future ownership of the collateral, or rights to income, proceeds, or increase in value derived from the collateral; or
      (vi)   For the sale of the goodwill of a business or other property by installments or otherwise.