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    <title>Liability of partners of firm to pay tax.</title>
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    <description>Partners of a firm are jointly and severally liable for tax, interest and penalty of the firm; a retiring partner remains liable for obligations up to the retirement date but that continuing liability ceases only after the firm or partner gives written notice of retirement to the Commissioner, and if no timely intimation is given the retiring partner remains liable until the Commissioner receives the notice.</description>
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      <title>Liability of partners of firm to pay tax.</title>
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      <description>Partners of a firm are jointly and severally liable for tax, interest and penalty of the firm; a retiring partner remains liable for obligations up to the retirement date but that continuing liability ceases only after the firm or partner gives written notice of retirement to the Commissioner, and if no timely intimation is given the retiring partner remains liable until the Commissioner receives the notice.</description>
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