New York § 132 - 132Fictitious copartnership names
Full text of New York New York Consolidated Laws § 132 — 132Fictitious copartnership names, with citation guidance and answers to common questions.
§ 132. 132Fictitious copartnership names
§ 132. Fictitious copartnership names. 1. A person who transacts business, using the name, as a partner, of one not interested with him as a partner, or using the designation "and company," or "& Co." when no actual partner is represented thereby is guilty of a misdemeanor. This section shall not apply to any case, where it is specially prescribed by statute that a partnership name may be continued in use by a successor, survivor, or other person. 2. Provided, however, that nothing in this section shall be construed to prohibit the use of the designation "and associates" or "& associates" by a professional or professionals who actually practice such profession with or employ one or more other professionals engaged in such profession.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 132
What does New York Consolidated Laws § 132 cover?
Section 132 ("132Fictitious copartnership names") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 132?
A common citation format is "New York Consolidated Laws § 132" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 132 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.