{"data":{"id":"us-nj/n.j.-stat.-54-8a-30","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-30","heading":"\"Partnership\"  defined","body":"\"Partnership\"  includes all forms of unincorporated organization other than  an estate or trust or a corporation, through or by means of which any business,  financial operation or venture is carried on or liquidated.\nL.1961, c. 32, p. 140, s. 30, eff. May 29, 1961.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"5d0711c785105ed170d0ec5cad5f687f6d57b4b3086df5eab9399fdac70a9c7c","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-29","next":"us-nj/n.j.-stat.-54-8a-31"},"notice":"GroundRules: Original legal text. Not legal advice."}