(a) A partnership is an entity distinct from its partners.

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Terms Used In New Mexico Statutes 54-1A-201

  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.

(b) A limited liability partnership continues to be the same entity that existed before the filing of a statement of qualification under Section 54-1A-1001 N.M. Stat. Ann..