Joint and several liability for participants in unincorporated bodies applies; LLP partners may avoid liability if they prove no neglect.

Every participant in an unincorporated body, and the representative assessee of a deceased participant, is jointly and severally liable with the unincorporated body for amounts payable under the Code. Partners in a limited liability partnership are exempt from that joint liability if they prove non-recovery is not due to their neglect, misfeasance or breach of duty. The section prevails over contrary provisions in the Limited Liability Partnership Act.

---

---

---