There is a newer version of the New Jersey Revised Statutes
2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:8A-30 - "Partnership" Defined
NJ Rev Stat § 54:8A-30 (2016) What's This?
54:8A-30. "Partnership" defined
"Partnership" includes all forms of unincorporated organization other than an estate or trust or a corporation, through or by means of which any business, financial operation or venture is carried on or liquidated.
L.1961, c. 32, p. 140, s. 30, eff. May 29, 1961.
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