N.Y. Partnership Law § 10: 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.