2006 New York Code - Partnership Defined.

 
    §  10.  Partnership defined. 1. A partnership is an association of two
  or more persons to carry on as  co-owners  a  business  for  profit  and
  includes  for  all  purposes  of  the  laws  of this state, a registered
  limited liability partnership.
    2. But any association formed under any other statute of  this  state,
  or  any  statute  adopted by authority, other than the authority of this
  state, is not a partnership under this chapter, unless such  association
  would  have  been  a  partnership in this state prior to the adoption of
  this chapter; but this  chapter  shall  apply  to  limited  partnerships
  except  in  so  far  as  the  statutes relating to such partnerships are
  inconsistent herewith.