KRS 362.175: Partnership defined.

(1) A partnership is an association of two (2) or more persons to carry on as co -owners

a business for profit and includes, for all purposes of the laws of this

Commonwealth, 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

KRS 362.150 to 362.360, unless such association would have been a partnership in

this state prior to the adoption of KRS 36 2.150 to 362.360; but KRS 362.150 to

362.360 shall apply to limited partnerships except insofar as the statutes relating to

such partnerships are inconsistent herewith.