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    <title>Liability of partners of firm to pay tax.</title>
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    <description>Liability is joint and several for tax, interest or penalty: each partner and the firm are concurrently responsible. A retiring partner remains liable for liabilities up to the date of retirement whether determined or not, provided written notice of retirement is given to the Commissioner; if no such intimation is given within the prescribed period, the retiring partner&#039;s liability continues until the Commissioner receives the notice.</description>
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      <description>Liability is joint and several for tax, interest or penalty: each partner and the firm are concurrently responsible. A retiring partner remains liable for liabilities up to the date of retirement whether determined or not, provided written notice of retirement is given to the Commissioner; if no such intimation is given within the prescribed period, the retiring partner&#039;s liability continues until the Commissioner receives the notice.</description>
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