{"data":{"id":"us-md/md.-code-corporations-and-associations-9a-202","jurisdiction":"us-md","citation":"Md. Code, Corporations and Associations § 9A–202","heading":"","body":"(a) Except as otherwise provided in subsection (c) of this section, the unincorporated 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 and whether or not the association is called “partnership”, “joint venture”, or any other name.\n(b) A partnership may be created under:\n(1) This title;\n(2) The Maryland Uniform Partnership Act and its subsequent amendments; or\n(3) A statute of another jurisdiction comparable to this title or the Maryland Uniform Partnership Act and their respective subsequent amendments.\n(c) An unincorporated association or entity created under a law other than the laws described in subsection (b) of this section is not a partnership.\n(d) In determining whether a partnership is formed, the following rules apply:\n(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.\n(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.\n(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:\n(i) Of a debt by installments or otherwise;\n(ii) For services as an independent contractor or of wages or other compensation to an employee;\n(iii) Of rent;\n(iv) Of an annuity or other retirement or health benefit to a beneficiary, representative, or designee of a deceased or retired partner;\n(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\n(vi) For the sale of the goodwill of a business or other property by installments or otherwise.","path":["Article - Corporations and Associations"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca\u0026section=9A-202","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:56:43Z","sha256":"1ba555387999b7bc354ac7d79daa039817027392a58adba3f80e9c8125214302","source_id":"us-md","stale":false,"prev":"us-md/md.-code-corporations-and-associations-9a-201","next":"us-md/md.-code-corporations-and-associations-9a-203"},"notice":"GroundRules: Original legal text. Not legal advice."}