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    <title>Liability of partners of firm to pay tax.</title>
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    <description>Partners are jointly and severally responsible with their firm for payment of any tax, interest, or penalty under the Act. A retiring partner remains liable for obligations up to the date of retirement unless written notice of retirement is given to the Commissioner; failure to give such notice within one month prolongs the partner&#039;s liability until the notice is received.</description>
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      <description>Partners are jointly and severally responsible with their firm for payment of any tax, interest, or penalty under the Act. A retiring partner remains liable for obligations up to the date of retirement unless written notice of retirement is given to the Commissioner; failure to give such notice within one month prolongs the partner&#039;s liability until the notice is received.</description>
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