48-7-53
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48-7-53.
Every
partnership including, but not limited to, a foreign partnership, the individual
members of which are subject to taxation under this chapter, shall make a return
for each taxable year. The return shall state specifically the items of the
partnership´s gross income and the deductions allowed by this chapter,
shall include the names and addresses of the individuals who would be entitled
to share in the net income of the partnership if the net income were
distributed, and shall specify the amount of the distributive share of each
individual. The return shall be sworn to by any one of the partners. The term
'partnership' includes, but is not limited to, 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 chapter, a trust, estate, or corporation. The term 'partner'
includes, but is not limited to, a member in such syndicate, group, pool, joint
venture, or organization.