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    <title>Joint and several liability of participants.</title>
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    <description>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.</description>
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    <pubDate>Fri, 17 Sep 2010 11:42:54 +0530</pubDate>
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      <title>Joint and several liability of participants.</title>
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      <description>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.</description>
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