N.Y. Partnership Law § 10

§ 10. Partnership defined. 1. A partnership is an association of two\nor more persons to carry on as co-owners a business for profit and\nincludes for all purposes of the laws of this state, a registered\nlimited liability partnership.\n 2. But any association formed under any other statute of this state,\nor any statute adopted by authority, other than the authority of this\nstate, is not a partnership under this chapter, unless such association\nwould have been a partnership in this state prior to the adoption of\nthis chapter; but this chapter shall apply to limited partnerships\nexcept in so far as the statutes relating to such partnerships are\ninconsistent herewith.\n