"Partnership" defined
Sec. 19. "Partnership" means an association of two (2) or more
entities formed to conduct a business, including but not limited to;
(1) a limited partnership, a syndicate, a group, a pool, a joint
venture, or an incorporated association; or
(2) a similar entity if the income for federal income tax
purposes is taxed to the equity participants in that business,
however characterized.
As added by P.L.21-1990, SEC.20.
Last modified: May 28, 2006