§425-4  Partnership between husband and
wife; prima facie proof.  If any business tax return is filed by, or
license to do business is issued in the names of, both husband and wife, such
tax return or license shall constitute prima facie proof, insofar as the State
or any of its political subdivisions is concerned, that a partnership in such
business exists between husband and wife in respect of such business.  If the
business tax return is filed by, or license is issued in the name of, one of
them only, it shall constitute like proof that the husband and wife are not
partners in respect of such business. [L 1969, c 247, pt of §1]