Joint and several liability extends to partners and members for tax, interest and penalties after firm discontinuance or reconstitution. On discontinuance, dissolution or partition, tax, interest and penalty due up to that date may be determined as if no discontinuance occurred, and every partner, member or coparcener at the time remains jointly and severally liable for payment of those amounts; on reconstitution partners and members before and after reconstitution are jointly and severally liable for liabilities for periods before reconstitution. A Limited Liability Partnership is treated as a firm for these provisions.