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    <title>Liability in other cases.</title>
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    <description>Where a firm, association of persons or Hindu Undivided Family discontinues business, tax, interest and penalty up to that date may be assessed as if discontinuance had not occurred, and every partner, member or coparcener at that time remains jointly and severally liable for those liabilities; similar joint and several liability applies on change of constitution, dissolution or partition, with a Limited Liability Partnership treated as a firm.</description>
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      <description>Where a firm, association of persons or Hindu Undivided Family discontinues business, tax, interest and penalty up to that date may be assessed as if discontinuance had not occurred, and every partner, member or coparcener at that time remains jointly and severally liable for those liabilities; similar joint and several liability applies on change of constitution, dissolution or partition, with a Limited Liability Partnership treated as a firm.</description>
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