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New Jersey Statutes, Title: 54, TAXATION

    Chapter 8a:

      Section: 54:8a-30: "Partnership" defined

           "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.

L.1961, c. 32, p. 140, s. 30, eff. May 29, 1961.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:8a-30 (if available):



Court decisions that cite this statute: CLICK HERE.