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Colorado Revised Statutes

Colo. Rev. Stat. § 7-60-106 (2026)

Partnership defined

✓ current as of July 2026
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(1) A partnership is an association of two or more persons to carry on, as co-owners, a business for profit and includes, without limitation, a limited liability partnership. (2) But any association formed under any other statute of this state or any statute adopted by an authority other than the authority of this state is not a partnership under this article unless such association has been a partnership in this state prior to April 17, 1931. This article shall apply to limited partnerships except insofar as the statutes relating to such partnerships are inconsistent herewith.

Source: L. 31: p. 647, § 6. CSA: C. 123, § 6. CRS 53: § 104-1-6. C.R.S. 1963: § 104-1- 6. L. 95: (1) amended, p. 778, § 2, effective May 24. L. 2004: (1) amended, p. 1422, § 69, effective July 1.

Cross references: For provisions on limited partnerships, see articles 61 and 62 of this title.

Notes of Decisions
Cited in 20 cases (3 in the last 5 years), 1979–2026 · leading case: People v. Clayton, 728 P.2d 723 (Colo. 1986).
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People v. Clayton, 728 P.2d 723 (Colo. 1986). · cites it 4× “2d 453 (1948); § 7-60-106(1), 3A C.R.S. (1986). Section 18-4-401(1) provides that "[a] person commits theft when he *725 knowingly obtains or exercises control over anything of value of another without authorization, or by threat or deception, .”
Batterman v. Wells Fargo Ag Credit Corp., 802 P.2d 1112 (Colo. Ct. App. 1990). · cites it 2× “Yoder, 737 P.2d 852 (Colo.1987) (fn. 4).”
Colorado Performance Corp. v. Mariposa Assocs., 754 P.2d 401 (Colo. Ct. App. 1987). · cites it 2× “The Uniform Partnership Law, § 7-60-106(1), C.R.S. (1986 Repl.Vol. 3A), defines a partnership as “an association of two or more persons to carry on, as coown-ers, a business for profit.”
Hooper v. Yoder, 737 P.2d 852 (Colo. 1987). “The parties do not dispute the conclusion of the district court that Hooper and Yoder formed a partnership for the purpose of manufacturing and selling frozen yogurt bars, and the record fully supports the court’s conclusion.”
Damrell v. Creagar, 599 P.2d 262 (Colo. Ct. App. 1979). · cites it 3× “" Section 7-60-106(1), C.R.S. 1973. Plaintiff and Mr.”
Frazier v. Carlin, 591 P.2d 1348 (Colo. Ct. App. 1979). · cites it 2× “1973 (applicable by virtue of § 7-60-106(2), C.R.S.1973). See also Clark v.”
Cooley Inv. Co. v. Jones, 780 P.2d 29 (Colo. Ct. App. 1989). · cites it 2× “Thereafter, distributions were to be fifty per cent to defendant and fifty per cent to Larkspur.”
Johnson v. Chilcott, 599 F. Supp. 224 (D. Colo. 1984). · cites it 2× “The Uniform Partnership Act, Colo.Rev.Stat. § 7-60-106 (1973) defines a partnership as “an association of two or more persons to carry on, as co-owners, a business for profit.”
Stratman v. Dietrich, 765 P.2d 603 (Colo. Ct. App. 1988). · cites it 3× “Section 7-60-106(1), C.R.S. (1986 Repl.Vol.”
Larsen v. Consol. Pet Foods, Inc. (In Re S & D Foods, Inc.), 144 B.R. 121 (Bankr.D. Colo. 1992). · cites it 2× “” C.R.S. § 7-60-106. It is also defined as an express or implied contract between two or more persons to place their money, skill, effects or labor into a business, and to share the profit and losses.”
Watt, Tieder, Killian & Hoffar v. United States Fid. & Guar. Co., 847 P.2d 170 (Colo. Ct. App. 1992). · cites it 2× “§ 50-6 (1989); § 7-60-106, C.R.S. (1986 Repl.Vol. 3A). It also provides that each partner has a property interest in the specific property of the partnership, Va.”
Walshe v. Zabors, 178 F. Supp. 3d 1071 (D. Colo. 2016). · cites it 2× “2d 961, 964 (1955) (en banc) and citing Colo. Rev. Stat. § 7-60-106 (1) 4 (defining a partnership as an association of to or.”
Show all 20 citing cases →
— Colo. Rev. Stat. § 7-60-106(1) — 10 cases
People v. Clayton, 728 P.2d 723 (Colo. 1986). “2d 453 (1948); § 7-60-106(1), 3A C.R.S. (1986). Section 18-4-401(1) provides that "[a] person commits theft when he *725 knowingly obtains or exercises control over anything of value of another without authorization, or by threat or deception, .”
Batterman v. Wells Fargo Ag Credit Corp., 802 P.2d 1112 (Colo. Ct. App. 1990). “Yoder, 737 P.2d 852 (Colo.1987) (fn. 4).”
Colorado Performance Corp. v. Mariposa Assocs., 754 P.2d 401 (Colo. Ct. App. 1987). “The Uniform Partnership Law, § 7-60-106(1), C.R.S. (1986 Repl.Vol. 3A), defines a partnership as “an association of two or more persons to carry on, as coown-ers, a business for profit.”
Hooper v. Yoder, 737 P.2d 852 (Colo. 1987). “The parties do not dispute the conclusion of the district court that Hooper and Yoder formed a partnership for the purpose of manufacturing and selling frozen yogurt bars, and the record fully supports the court’s conclusion.”
Damrell v. Creagar, 599 P.2d 262 (Colo. Ct. App. 1979). “" Section 7-60-106(1), C.R.S. 1973. Plaintiff and Mr.”
— Colo. Rev. Stat. § 7-60-106(2) — 2 cases
Frazier v. Carlin, 591 P.2d 1348 (Colo. Ct. App. 1979). “1973 (applicable by virtue of § 7-60-106(2), C.R.S.1973). See also Clark v.”
Mahon v. Harst, 738 P.2d 1190 (Colo. Ct. App. 1987).
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