§425-4  Partnership between husband andwife; prima facie proof.  If any business tax return is filed by, orlicense to do business is issued in the names of, both husband and wife, suchtax return or license shall constitute prima facie proof, insofar as the Stateor any of its political subdivisions is concerned, that a partnership in suchbusiness exists between husband and wife in respect of such business.  If thebusiness tax return is filed by, or license is issued in the name of, one ofthem only, it shall constitute like proof that the husband and wife are notpartners in respect of such business. [L 1969, c 247, pt of §1]