N.Y. GBS Law § 132
This is the official text of N.Y. GBS Law § 132, part of New York’s GBS Law — part of the compiled statutory law of New York, published by the state as "GBS Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Fictitious copartnership names
Official statutory text
§ 132. Fictitious copartnership names. 1. A person who transacts\nbusiness, using the name, as a partner, of one not interested with him\nas a partner, or using the designation "and company," or "& Co." when no\nactual partner is represented thereby is guilty of a misdemeanor. This\nsection shall not apply to any case, where it is specially prescribed by\nstatute that a partnership name may be continued in use by a successor,\nsurvivor, or other person.\n 2. Provided, however, that nothing in this section shall be construed\nto prohibit the use of the designation "and associates" or "&\nassociates" by a professional or professionals who actually practice\nsuch profession with or employ one or more other professionals engaged\nin such profession.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.