{"data":{"id":"us-ga/o.c.g.a.-14-8-7","jurisdiction":"us-ga","citation":"O.C.G.A. § 14-8-7","heading":"Determination of existence of partnership.","body":"In determining whether a partnership exists, the following rules shall apply:\n(1) Except as provided by Code Section 14-8-16 persons who are not partners as to each other are not partners as to third persons;\n(2) Joint tenancy, tenancy in common, tenancy by the entireties, joint property, common property, or part ownership does not of itself establish a partnership, whether such co-owners do or do not share any profits made by the use of the property;\n(3) The sharing of gross returns does not of itself establish a partnership, whether or not the persons sharing them have a joint or common right or interest in any property from which the returns are derived;\n(4) The receipt by a person of a share of the profits of a business is prima-facie evidence that he is a partner in the business; provided, however, that no such inference shall be drawn if profits were received in payment of the following, even though the amount of payment varies with the profits of the business:\n(A) A debt, whether by installments or otherwise;\n(B) Wages, salary, or other compensation to an employee or independent contractor;\n(C) Rent to a landlord;\n(D) An annuity or other payment to a surviving spouse or representative of a deceased partner;\n(E) Interest or other payment or charge on a loan;\n(F) Consideration for the sale of good will of a business or other property, whether by installments or otherwise.","path":["TITLE 14 Corporations, Partnerships, and Associations","CHAPTER 8 Partnerships"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.14.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"6f2c275b17a2b25a19f430a6292c7628e0126a8fa1da1ed3d6cbfa951d68bfa9","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-14-8-6","next":"us-ga/o.c.g.a.-14-8-8"},"notice":"GroundRules: Original legal text. Not legal advice."}