Okla. Stat. tit. 54, § 54-1-202: Formation of Partnership

Formation of Partnership. (a) Except as otherwise provided in

subsection (b) of this section, the association of two or more

persons to carry on as co-owners a business for profit forms a

partnership, whether or not the persons intend to form a

partnership.

(b) An association formed under a statute other than this act,

a predecessor statute, or a comparable statute of another

jurisdiction is not a partnership under this act.

(c) In determining whether a partnership is formed, the

following rules apply:

(1) Joint tenancy, tenancy in common, tenancy by the

entireties, joint property, common property, or part ownership does

not by itself establish a partnership, even if the co-owners share

profits made by the use of the property.

(2) The sharing of gross returns does not by itself establish a

partnership, even if the persons sharing them have a joint or common

right or interest in property from which the returns are derived.

(3) A person who receives a share of the profits of a business

is presumed to be a partner in the business, unless the profits were

received in payment:

(i) of a debt by installments or otherwise;

(ii) for services as an independent contractor or of wages

or other compensation to an employee;

(iii) of rent;

(iv) of an annuity or other retirement or health benefit to

a beneficiary, representative, or designee of a

deceased or retired partner;

(v) of interest or other charge on a loan, even if the

amount of payment varies with the profits of the

business, including a direct or indirect present or

future ownership of the collateral, or rights to

income, proceeds, or increase in value derived from

the collateral; or

(vi) for the sale of the goodwill of a business or other

property by installments or otherwise.