§9A–202.

    (a)    Except as otherwise provided in subsection (c) of this section, the unincorporated association of two or more persons to carry on as co–owners a business for profit forms a partnership, whether or not the persons intend to form a partnership and whether or not the association is called “partnership”, “joint venture”, or any other name.

    (b)    A partnership may be created under:

        (1)    This title;

        (2)    The Maryland Uniform Partnership Act and its subsequent amendments; or

        (3)    A statute of another jurisdiction comparable to this title or the Maryland Uniform Partnership Act and their respective subsequent amendments.

    (c)    An unincorporated association or entity created under a law other than the laws described in subsection (b) of this section is not a partnership.

    (d)    In determining whether a partnership is formed, the following rules apply:

        (1)    Joint tenancy, tenancy in common, tenancy by the entireties, joint property, common property, or part ownership does not by itself establish a partnership, even if the co–owners share profits made by the use of the property.

        (2)    The sharing of gross returns does not by itself establish a partnership, even if the persons sharing them have a joint or common right or interest in property from which the returns are derived.

        (3)    A person who receives a share of the profits of a business is presumed to be a partner in the business, unless the profits were received in payment:

            (i)    Of a debt by installments or otherwise;

            (ii)    For services as an independent contractor or of wages or other compensation to an employee;

            (iii)    Of rent;

            (iv)    Of an annuity or other retirement or health benefit to a beneficiary, representative, or designee of a deceased or retired partner;

            (v)    Of interest or other charge on a loan, even if the amount of payment varies with the profits of the business, including a direct or indirect present or future ownership of the collateral, or rights to income, proceeds, or increase in value derived from the collateral; or

            (vi)    For the sale of the goodwill of a business or other property by installments or otherwise.