Joint and several liability ensures partners and members remain responsible for entity tax obligations even after business changes. When a firm, association of persons or Hindu Undivided Family discontinues, dissolves or effects partition, tax, interest and penalty up to that date may be assessed as if no discontinuance occurred, and every partner, member or coparcener at that time is jointly and severally liable; similar joint and several liability applies where the constitution of a firm or association changes. A limited liability partnership is treated as a firm for these purposes.