N.H. Code Admin. R. Rev 301.24
“Partnership” means an unincorporated entity comprised of 2 or more persons for the purpose of conducting business activity as co-owners.
Source. #5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06; ss by #10758, eff 1-16-15 (from Rev 301.23); renumbered by #12361 (from Rev 301.24) renumbered by #13177 (formerly Rev 301.23); ss by #14231, eff 4-3-25, EXPIRES 4-3-35