Nevada Code § 87.060

Partnership defined
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1. Except as otherwise provided in
subsection 2, a partnership is an association of two or more persons to carry
on as co-owners a business for profit, and includes a registered
limited-liability partnership.
2. Any association formed under any other
statute of this State, or any statute adopted by authority, other than the
authority of this State, is not a partnership under NRS 87.010 to 87.430 , inclusive, unless the association
would have been a partnership in this State before July 1, 1931. The provisions
of NRS 87.010 to 87.430 , inclusive, apply to limited
partnerships except in so far as the statutes relating to such partnerships are
inconsistent with it.

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