{"data":{"id":"us-nj/n.j.-stat.-54-8a-71","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-71","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.1971, c. 222, s. 14, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.","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":"ed6829c351fa0f35d785194bd21ba1dd545f519f28f6a4afae0ced75f458f3ad","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-70","next":"us-nj/n.j.-stat.-54-8a-73"},"notice":"GroundRules: Original legal text. Not legal advice."}